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2014 (5) TMI 27 - PUNJAB AND HARYANA HIGH COURTWaiver of pre-deposit - SSI exemption - remote area - both the appellants use the same trademark - MOU not presented to assessing officer - Financial incability - Held that:- Tribunal has held to the contrary by holding that failure of the appellant’ to produce the MOU before the Tribunal and before the Assessing Officer, does not entitle the appellants to similar relief. As there is no denial that the trade mark is being used in common by both appellants, the learned Tribunal should have considered this aspect - Following decision of C.C.E., Chandigarh v. Bhalla Enterprises [2004 (9) TMI 109 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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