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<h1>Waiver granted for penalty using German brand name on abrasive wheels. Prior decision cited.</h1> <h3>SONNENFLEX ABRASIVES PVT. LTD. Versus COMMISSIONER OF C. EX., PUNE-I</h3> The Tribunal granted the application for waiver of duty and penalty amounting to Rs. 25.37 lakhs, imposed for using a German company's brand name on ... Stay/Dispensation of pre-deposit - SSI Exemption The case involved an application for waiver of deposit of duty and penalty amounting to approximately Rs. 25.37 lakhs. The duty and penalty were imposed due to the use of a label with a German company's brand name on abrasive wheels manufactured by the applicant. The Tribunal waived the deposit and stayed the recovery, citing a previous decision where a similar situation did not disqualify the benefit of the notification.