https://www.taxtmi.com/caselaws?id=117476 Prima facie entitlement to Small Scale Industries exemption depended on whether the "Tiger" brand was owned by persons connected with the appellant concern. On the material produced, the brand was shown as registered in their favour, and the appellant's continued use of it was supported by that ownership. The bar against clearances under another's brand name in Para 7 of Notification No. 175/86-C.E. and Para 4 of Notification No. 1/93-C.E. was therefore not attracted on a prima facie view, and waiver of pre-deposit, together with stay of recovery of duty and penalty, was granted. en-us Fri, 24 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 18:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117476 Prima facie entitlement to Small Scale Industries exemption depended on whether the "Tiger" brand was owned by persons connected with the appellant concern. On the material produced, the brand was shown as registered in their favour, and the appellant's continued use of it was supported by that ownership. The bar against clearances under another's brand name in Para 7 of Notification No. 175/86-C.E. and Para 4 of Notification No. 1/93-C.E. was therefore not attracted on a prima facie view, and waiver of pre-deposit, together with stay of recovery of duty and penalty, was granted. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117476