https://www.taxtmi.com/caselaws?id=82235 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. en-us Mon, 17 Aug 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82235 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. Case-Laws Central Excise Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82235