https://www.taxtmi.com/caselaws?id=53847 The Appellate Tribunal CESTAT, New Delhi, granted the application for waiver of pre-deposit of duty and penalty imposed on M/s. Bonny Baby Care (Pvt.) Ltd., M/s. Bonny Baby Marketing Co., and Shri Subhash Aneja. The Tribunal found that the denial of Small Scale Industries (SSI) exemption benefit for manufacturing feeding bottles under the brand name of others was not sustainable for the period pre-2002, amounting to Rs. 21 lakhs. For the period post-2002, a duty demand of Rs. 26 lakhs was confirmed, but the Tribunal determined that the use of the brand name "BONNE" was legitimate, leading to a strong prima facie case in favor of the applicants. The penalty demand of Rs. 5 lakhs was also found not prima facie sustainable. The Tribunal waived the pre-deposit requirement of duty and penalty pending further appeals. en-us Tue, 08 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53847 The Appellate Tribunal CESTAT, New Delhi, granted the application for waiver of pre-deposit of duty and penalty imposed on M/s. Bonny Baby Care (Pvt.) Ltd., M/s. Bonny Baby Marketing Co., and Shri Subhash Aneja. The Tribunal found that the denial of Small Scale Industries (SSI) exemption benefit for manufacturing feeding bottles under the brand name of others was not sustainable for the period pre-2002, amounting to Rs. 21 lakhs. For the period post-2002, a duty demand of Rs. 26 lakhs was confirmed, but the Tribunal determined that the use of the brand name "BONNE" was legitimate, leading to a strong prima facie case in favor of the applicants. The penalty demand of Rs. 5 lakhs was also found not prima facie sustainable. The Tribunal waived the pre-deposit requirement of duty and penalty pending further appeals. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53847