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of <h1>CEGAT New Delhi Grants Stay on Duty Demand for 'Usha' Brand</h1> <h3>AGRA METALLURGICAL ENGINEERS (P) LTD. Versus COLLECTOR OF C. EX.</h3> The Appellate Tribunal CEGAT, New Delhi unconditionally allowed the stay application due to the strong prima facie case presented by the applicants. The ... Stay/Predeposit of duty The Appellate Tribunal CEGAT, New Delhi allowed the stay application unconditionally as the applicants have a strong prima facie case. The demand for duty was related to the brand name 'Usha' on goods, but the tribunal found that the small scale manufacturers did not affix the trademark as required by Notification No. 175/86. The financial condition of the applicant was also considered, but no evidence was provided.
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