https://www.taxtmi.com/caselaws?id=86933 Entitlement to exemption relief turned on whether the appellants were registered owners of the trademark "Citizen" for air-conditioners. The certificate produced by them showed registration with effect from 12-2-1988, and this supported their claim for the relevant period. On that basis, the Tribunal found a strong prima facie case for waiver of pre-deposit of duty and penalty, and for stay of recovery pending appeal. The dispute was limited to the status of the trademark registration and its effect under the exemption notification. en-us Mon, 11 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86933 Entitlement to exemption relief turned on whether the appellants were registered owners of the trademark "Citizen" for air-conditioners. The certificate produced by them showed registration with effect from 12-2-1988, and this supported their claim for the relevant period. On that basis, the Tribunal found a strong prima facie case for waiver of pre-deposit of duty and penalty, and for stay of recovery pending appeal. The dispute was limited to the status of the trademark registration and its effect under the exemption notification. Case-Laws Central Excise Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86933