https://www.taxtmi.com/caselaws?id=54461 Use of another person's brand name can defeat a claim to small-scale industry exemption, and the record here showed only a limited right to manufacture and market under a Sri Lankan company's brand. That meant the appellant could not establish a strong prima facie case for total waiver of pre-deposit. However, substantial net losses in the balance sheet evidenced financial hardship, so CESTAT took a lenient approach and balanced the weak prima facie case against hardship by granting only partial relief on pre-deposit rather than full waiver. en-us Tue, 01 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54461 Use of another person's brand name can defeat a claim to small-scale industry exemption, and the record here showed only a limited right to manufacture and market under a Sri Lankan company's brand. That meant the appellant could not establish a strong prima facie case for total waiver of pre-deposit. However, substantial net losses in the balance sheet evidenced financial hardship, so CESTAT took a lenient approach and balanced the weak prima facie case against hardship by granting only partial relief on pre-deposit rather than full waiver. Case-Laws Central Excise Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54461