https://www.taxtmi.com/caselaws?id=117386 Exemption under the small-scale notification was disputed on the ground that the goods were linked to a foreign collaborator's brand name or part numbers, but the applicants argued that exemption cannot be denied merely because invoices or catalogue material bear another person's mark if the goods themselves do not. The Tribunal held, for the limited purpose of stay, that the absence of the earlier notification's explanation and the cited Supreme Court ruling supported a strong prima facie case. Pre-deposit was waived and recovery was stayed pending appeal. en-us Wed, 19 Jan 2005 00:00:00 +0530 Fri, 22 Jun 2012 12:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117386 Exemption under the small-scale notification was disputed on the ground that the goods were linked to a foreign collaborator's brand name or part numbers, but the applicants argued that exemption cannot be denied merely because invoices or catalogue material bear another person's mark if the goods themselves do not. The Tribunal held, for the limited purpose of stay, that the absence of the earlier notification's explanation and the cited Supreme Court ruling supported a strong prima facie case. Pre-deposit was waived and recovery was stayed pending appeal. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117386