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Issues: Whether the appellants made out a prima facie case for waiver of pre-deposit and stay of recovery of duty and penalty.
Analysis: The Tribunal found that the appellants had paid part of the demand and that their claim was supported by Board Circular No. 71/71/94-CX dated 27-10-1994, which recognised that small scale industry exemption could not be denied merely because the goods bore a brand name having no significance to the buyer. On that basis, the Tribunal held that a prima facie case existed against the duty demand and the penalty.
Conclusion: Waiver of pre-deposit and stay of recovery were granted in respect of the duty and penalty amounts.
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