https://www.taxtmi.com/caselaws?id=205043 SSI exemption was denied on a prima facie basis because the agreements indicated transfer of ownership in the brand names to the buyers, making the goods appear to have been cleared under another person's brand and attracting the paragraph 4 bar. On that footing, the appellant did not establish a case for complete waiver of pre-deposit or stay. The plea that the extended period could not be invoked for want of suppression was also not accepted at the stay stage, since the brand-name arrangement was said to have been disclosed only later through audit and the agreements. Partial stay relief was therefore declined and a substantial pre-deposit was required before the appeal could proceed. en-us Fri, 12 Nov 2010 00:00:00 +0530 Wed, 17 Aug 2011 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205043 SSI exemption was denied on a prima facie basis because the agreements indicated transfer of ownership in the brand names to the buyers, making the goods appear to have been cleared under another person's brand and attracting the paragraph 4 bar. On that footing, the appellant did not establish a case for complete waiver of pre-deposit or stay. The plea that the extended period could not be invoked for want of suppression was also not accepted at the stay stage, since the brand-name arrangement was said to have been disclosed only later through audit and the agreements. Partial stay relief was therefore declined and a substantial pre-deposit was required before the appeal could proceed. Case-Laws Central Excise Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205043