https://www.taxtmi.com/caselaws?id=218620 The Tribunal allowed the condonation of a nine-day delay in filing appeals due to reasons provided by the applicant. However, the waiver of pre-deposit of dues totaling Rs. 48.07 lakhs was denied as the goods were manufactured under brand names owned by different entities, making the small scale exemption notification inapplicable. The Tribunal emphasized that benefits are not available if goods are manufactured under brand names of others, and directed a deposit of Rs. 15 lakhs within eight weeks, with recovery stayed pending compliance and reporting by a specified date, considering the applicant's financial hardship. en-us Wed, 28 Mar 2012 00:00:00 +0530 Mon, 14 Jan 2013 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218620 The Tribunal allowed the condonation of a nine-day delay in filing appeals due to reasons provided by the applicant. However, the waiver of pre-deposit of dues totaling Rs. 48.07 lakhs was denied as the goods were manufactured under brand names owned by different entities, making the small scale exemption notification inapplicable. The Tribunal emphasized that benefits are not available if goods are manufactured under brand names of others, and directed a deposit of Rs. 15 lakhs within eight weeks, with recovery stayed pending compliance and reporting by a specified date, considering the applicant's financial hardship. Case-Laws Central Excise Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218620