Brand name use defeats SSI exemption and waiver of pre-deposit was refused for lack of prima facie case and hardship proof.

Use of another person's brand name defeats SSI exemption where the exemption notification expressly bars such benefit, even if the foreign owner consents, because such consent does not override the notification's condition. Waiver of pre-deposit was also refused because the appellants showed no prima facie legal infirmity in the demand and supported their financial hardship plea with no accounts or balance sheets. The duty demand therefore had to be deposited, while relief in respect of penalty pre-deposit was made conditional on such deposit.

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Issues: Whether waiver of pre-deposit of the duty demand and penalties was warranted, and whether the appellants had made out a prima facie case or financial hardship for such relief.

Analysis: The demand arose from use of a brand name owned by another concern on the appellants' goods. The record showed that no registration of the brand name had been effected in the appellants' favour, and mere consent from the foreign owner did not override the express condition in the exemption notification denying SSI benefit where another person's brand name is used. The appellants also failed to support the plea of financial hardship with any documentary material such as accounts or balance sheets. In these circumstances, no prima facie legal infirmity in the order under challenge was shown, and the request for full waiver was not made out.

Conclusion: Waiver of pre-deposit of the duty amount was declined, and the appellants were required to deposit the duty; relief from pre-deposit of the penalty amounts was granted only upon such deposit.

Final Conclusion: The stay request was substantially rejected on merits, with only conditional relief regarding the penalty amount.

Ratio Decidendi: Use of another person's brand name defeats SSI exemption where the notification expressly bars such benefit, and waiver of pre-deposit cannot be granted absent a prima facie case or substantiated financial hardship.

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