https://www.taxtmi.com/caselaws?id=124518 Use of a brand name not owned by any particular person was treated as not automatically defeating the Small Scale Industry exemption under Notification No. 1/93-C.E., and Circular No. 52/52/94-CX was relied on to support that position. The record also noted that brand ownership had not been verified from the purchasers and that part of the disputed amount had already been deposited during investigation. On that basis, a prima facie case was found for complete waiver of the remaining pre-deposit, and recovery was stayed pending disposal of the appeals. en-us Thu, 01 Mar 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124518 Use of a brand name not owned by any particular person was treated as not automatically defeating the Small Scale Industry exemption under Notification No. 1/93-C.E., and Circular No. 52/52/94-CX was relied on to support that position. The record also noted that brand ownership had not been verified from the purchasers and that part of the disputed amount had already been deposited during investigation. On that basis, a prima facie case was found for complete waiver of the remaining pre-deposit, and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124518