https://www.taxtmi.com/caselaws?id=111856 The tribunal granted the application for waiver of pre-deposit of duty and penalty arising from the Commissioner's order confirming duty amounts and penalties on various entities, including M/s. Somani International and others. The tribunal found merit in the argument that the benefit of the SSI notification should be granted as the use of the brand name was not in the course of trade. Relying on precedent cases, the tribunal established a strong prima facie case for waiver, leading to the dispensation of pre-deposit of duties and penalties and staying the recovery pending appeals. en-us Mon, 14 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 15:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111856 The tribunal granted the application for waiver of pre-deposit of duty and penalty arising from the Commissioner's order confirming duty amounts and penalties on various entities, including M/s. Somani International and others. The tribunal found merit in the argument that the benefit of the SSI notification should be granted as the use of the brand name was not in the course of trade. Relying on precedent cases, the tribunal established a strong prima facie case for waiver, leading to the dispensation of pre-deposit of duties and penalties and staying the recovery pending appeals. Case-Laws Central Excise Mon, 14 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111856