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<h1>Tribunal grants appeal, rejects demand for Rs. 1,34,044.28 in case involving 'Autopal' brand.</h1> <h3>ANUPSHIKHA INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, JAIPUR</h3> ANUPSHIKHA INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, JAIPUR - 1998 (97) E.L.T. 544 (Tribunal) The case involved manufacturing Automobile Head Lamps and Accessories under Notification No. 77/83-C.E. The dispute was regarding goods bearing the brand name 'Autopal'. The tribunal found that the benefit of the notification could not be denied to the appellants, allowing the appeal and setting aside the demand of Rs. 1,34,044.28.