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2013 (10) TMI 988

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..... R Per: B.S.V. Murthy; The limited issue involved in this case is whether the appellant who was using the brand name of a foreign company and selling the goods under that brand in India is eligible for SSI exemption or not. Even though detailed arguments were presented on merits and facts of the case, we do not consider it necessary to go into all the facts at this stage since we find that the ap .....

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..... Members was formed to consider the issue would show that there were different views during the period prior to that date. Therefore, in this case on prima facie basis, extended period could not have been invoked. Accordingly, there shall be waiver of predeposit and stay against recovery during the pendency of appeal. (Pronounced & dictated in open Court)
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