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    <title>2005 (3) TMI 661 - CESTAT,  CHENNAI</title>
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    <description>SSI exemption may not be available where goods continue to bear another entity&#039;s brand name, and assignment of that brand name does not by itself establish eligibility if the assignor can withdraw the assignment. On the material before it, the Tribunal found no prima facie basis for complete waiver of pre-deposit in relation to the duty demand. It nevertheless considered financial hardship and directed only a partial pre-deposit, while granting waiver of the balance and stay of recovery during the appeal.</description>
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