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of <h1>Tribunal Waives Duty & Penalty for Petitioner Not Affixing Manufacturer's Brand</h1> <h3>AUTO CHANNELS PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADRAS</h3> AUTO CHANNELS PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADRAS - 1996 (84) E.L.T. 101 (Tribunal) The judgment is about an application for waiver of duty and penalty on a petitioner company. The duty was levied for a specific period, but the petitioner argued that they should be exempt based on a notification. The tribunal found that the petitioner did not affix the other manufacturer's brand name on the goods and granted waiver of duty and penalty pending appeal.
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