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    <title>2007 (12) TMI 333 - CESTAT, CHENNAI</title>
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    <description>Denial of small-scale industry exemption under Notification No. 8/2003 for alleged use of a foreign brand name was examined at the interim stage on the basis of whether the brand belonged exclusively to another entity or was also associated with the appellant-company. On the material then available, the appellants were found to have a prima facie case against the duty demand, and waiver of pre-deposit with stay of recovery was granted for the duty and penalty amounts.</description>
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      <description>Denial of small-scale industry exemption under Notification No. 8/2003 for alleged use of a foreign brand name was examined at the interim stage on the basis of whether the brand belonged exclusively to another entity or was also associated with the appellant-company. On the material then available, the appellants were found to have a prima facie case against the duty demand, and waiver of pre-deposit with stay of recovery was granted for the duty and penalty amounts.</description>
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