https://www.taxtmi.com/caselaws?id=107462 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. en-us Thu, 30 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107462 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. Case-Laws Central Excise Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107462