https://www.taxtmi.com/caselaws?id=88654 A prima facie case for waiver of pre-deposit was not made out on the merits because ownership of the brand name required fuller examination at final hearing. However, the demand was treated as prima facie time-barred for interim relief since the assessee's bona fide belief that it was entitled to use the brand name was supported by the record and deliberate suppression with intent to evade duty was not prima facie established. On that basis, pre-deposit of duty and penalty was waived and recovery stayed pending appeal. en-us Fri, 01 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88654 A prima facie case for waiver of pre-deposit was not made out on the merits because ownership of the brand name required fuller examination at final hearing. However, the demand was treated as prima facie time-barred for interim relief since the assessee's bona fide belief that it was entitled to use the brand name was supported by the record and deliberate suppression with intent to evade duty was not prima facie established. On that basis, pre-deposit of duty and penalty was waived and recovery stayed pending appeal. Case-Laws Central Excise Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88654