Prima facie exemption and brand name restriction supported waiver of pre-deposit and stay of recovery pending appeal.

Prima facie applicability of Notification No. 175/86 was considered in deciding interim relief, with the Tribunal noting that the brand name restriction required examination where the brand name was not shown to be used in India by any person other than the appellant. On that basis, and in light of the circumstances, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending appeal. The plea on extended limitation under Section 11A of the Central Excises and Salt Act, 1944 was noticed, but no final adjudication on merits was made.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of duty and penalty and stay of recovery pending appeal in view of the prima facie applicability of Notification No. 175/86 and the contention regarding the extended limitation under Section 11A of the Central Excises and Salt Act, 1944.

Analysis: The Tribunal followed its earlier prima facie view in a similar matter and accepted the argument that the notification's brand name restriction, on the facts presented, required consideration where the brand name was not shown to be used in India by any person other than the appellant. On that basis, and considering the circumstances of the case, the request for interim relief was found to deserve acceptance. The limitation plea was noticed, but no final adjudication on merits was made.

Outcome: Waiver of pre-deposit of the duty and penalty was granted, and recovery of the disputed amount was stayed pending appeal.

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