https://www.taxtmi.com/caselaws?id=257234 In a predeposit and stay application concerning denial of small scale industry exemption for use of a similar brand name, the Tribunal found that the marks "Elac" and "Elac Excel" were different but sufficiently similar to weaken the applicants' claim for complete waiver at the interim stage. It treated the existence of a registered brand name in another concern's name as relevant to the prima facie assessment and declined full waiver of the duty demand. To protect the Revenue, the Tribunal accepted the applicants' undertaking not to utilise CENVAT credit of Rs. 30,93,454/- until disposal of the appeals and granted waiver and stay only for the balance dues. en-us Mon, 15 Sep 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257234 In a predeposit and stay application concerning denial of small scale industry exemption for use of a similar brand name, the Tribunal found that the marks "Elac" and "Elac Excel" were different but sufficiently similar to weaken the applicants' claim for complete waiver at the interim stage. It treated the existence of a registered brand name in another concern's name as relevant to the prima facie assessment and declined full waiver of the duty demand. To protect the Revenue, the Tribunal accepted the applicants' undertaking not to utilise CENVAT credit of Rs. 30,93,454/- until disposal of the appeals and granted waiver and stay only for the balance dues. Case-Laws Central Excise Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257234