https://www.taxtmi.com/caselaws?id=207992 The Tribunal found in favor of the appellant regarding the small scale exemption benefit, ruling that without evidence of the disputed brand name being affixed on goods, duty cannot be confirmed. As a result, the pre-deposit condition was dismissed. In the case of failure to comply with deposit conditions, the Tribunal set aside the order and remanded the matter for a decision on merits without requiring any pre-deposit, highlighting the Commissioner (Appeals) did not decide on merits initially. en-us Fri, 18 Mar 2011 00:00:00 +0530 Mon, 02 Jan 2012 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207992 The Tribunal found in favor of the appellant regarding the small scale exemption benefit, ruling that without evidence of the disputed brand name being affixed on goods, duty cannot be confirmed. As a result, the pre-deposit condition was dismissed. In the case of failure to comply with deposit conditions, the Tribunal set aside the order and remanded the matter for a decision on merits without requiring any pre-deposit, highlighting the Commissioner (Appeals) did not decide on merits initially. Case-Laws Central Excise Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207992