2009 (3) TMI 268

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..... ent that in respect of branded goods they should have paid the duty by 5th - merely because an assessee is paying duty on branded goods, he is not availing exemption under Notification No. 8/2003-C.E - Therefore, it cannot be said that the duty on branded goods has to be paid by 5th and for this purpose alone he has to be treated as non-SSI unit. – assessee’s appeal allowed - E/1421/2008 - A/684/ .....

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..... 8/2003 only. Therefore, it cannot be said that merely because an assessee is paying duty on branded goods, he is not availing exemption under Notification No. 8/2003-C.E., dated 1-2-2003. Therefore, it cannot be said that the duty on branded goods has to be paid by 5th and for this purpose alone he has to be treated as non-SSI unit. 3. In view of the above, I set aside the impugned order and all .....

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