https://www.taxtmi.com/caselaws?id=124652 A prima facie case for waiver of pre-deposit was found where the appellants had already paid part of the demand and relied on Board Circular No. 71/71/94-CX dated 27-10-1994. The circular recognised that small scale industry exemption cannot be denied merely because the goods bear a brand name that has no significance to the buyer. On that basis, stay of recovery was granted in respect of the duty demand and penalty. en-us Mon, 18 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 17:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124652 A prima facie case for waiver of pre-deposit was found where the appellants had already paid part of the demand and relied on Board Circular No. 71/71/94-CX dated 27-10-1994. The circular recognised that small scale industry exemption cannot be denied merely because the goods bear a brand name that has no significance to the buyer. On that basis, stay of recovery was granted in respect of the duty demand and penalty. Case-Laws Central Excise Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124652