2011 (12) TMI 443

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....ant. Shri S.R. Meena, AR, for the Respondent. ORDER Heard both sides. The applicants filed these application for waiver of pre-deposit of duty of Rs. 10,66,568/-, interest and penalty. The demand is confirmed on the applicants M/s. KGM Exports denying the benefit of small scale exemption Notification No. 8/2003-C.E., dated 1-3-2003 on the ground that the applicants are manufacturing goods....

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.... therefore, the applicants are not entitled to the benefit of the Notification. It is also submitted that goods manufactured by KGM Exports were supplied to KGM Associates. It is further submitted that KGM Associates applied for registration of the brand name to the Registrar of Trade Marks and the application is still pending. 4. We find that the applicants have produced documentary evide....