https://www.taxtmi.com/caselaws?id=107555 A prima facie case was made out for waiver of pre-deposit and stay of recovery because the Department had not shown that the brand name used on the goods belonged to another person. Small scale exemption is denied only where specified goods bear the brand name or trade name of another person, so the burden lay on the Department to establish that ownership. On the material placed, that burden was not discharged, and recovery of duty and penalty was stayed during the pendency of the appeal. en-us Wed, 21 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107555 A prima facie case was made out for waiver of pre-deposit and stay of recovery because the Department had not shown that the brand name used on the goods belonged to another person. Small scale exemption is denied only where specified goods bear the brand name or trade name of another person, so the burden lay on the Department to establish that ownership. On the material placed, that burden was not discharged, and recovery of duty and penalty was stayed during the pendency of the appeal. Case-Laws Central Excise Wed, 21 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107555