https://www.taxtmi.com/caselaws?id=256876 CESTAT Chennai examined whether the appellant had shown a prima facie case for complete waiver of pre-deposit in a dispute arising from denial of SSI exemption for use of another entity's brand name. The Tribunal found, on the trade mark registration and surrounding facts, that the brand name belonged to another firm and had been used by the appellant, so the claim of common ownership through a partner was not sufficient at this stage. The relied-upon precedent was distinguished on facts. Complete waiver was refused, but partial relief was granted by directing a further deposit and staying recovery of the balance on compliance. en-us Tue, 11 Nov 2014 00:00:00 +0530 Tue, 24 Feb 2015 07:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256876 CESTAT Chennai examined whether the appellant had shown a prima facie case for complete waiver of pre-deposit in a dispute arising from denial of SSI exemption for use of another entity's brand name. The Tribunal found, on the trade mark registration and surrounding facts, that the brand name belonged to another firm and had been used by the appellant, so the claim of common ownership through a partner was not sufficient at this stage. The relied-upon precedent was distinguished on facts. Complete waiver was refused, but partial relief was granted by directing a further deposit and staying recovery of the balance on compliance. Case-Laws Central Excise Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256876