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2011 (4) TMI 1180 - CESTAT, MUMBAIWaiver of pre-deposit - SSI exemption - Impugned order has been passed wherein the view has taken that the appellants manufactured welding machines with the brand name 'WE' and 'WARPP' belonging to others and, therefore, the appellants were not eligible for the SSI exemption in respect of the clearances of these products - Held that:- The demand relating to the clearances under the brand name "WE", the appellants have not been able to show conclusive proof that there was an assignment - Therefore, find that in respect of these clearances, the appellants have not been able to make out any prima facie case in their favour - Thus, the matter is required to be remanded in the interest of justice so that all the submissions are considered by the learned counsel are directed to deposit the amount of Rs. 10 lakhs within 4 weeks.
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