Tribunal Incorrectly Denies Small Scale Exemption, Allows Stay Applications

The Tribunal found the denial of small scale exemption based on brand name ownership to be incorrect, allowing stay applications and staying recovery pending appeal disposal.

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The duty demands and penalties arose due to denial of small scale exemption based on brand name ownership. The appellant argued that the brand name 'AVM' is not exclusively owned by M/s. Wel-Tech Electronics. The Tribunal found the denial not correct, allowed stay applications, and stayed recovery pending appeal disposal.

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