https://www.taxtmi.com/caselaws?id=93607 The appellant, a manufacturer of Air Conditioners and Ice Cubic machines, was denied exemption under Notification No. 73/87 for using a foreign brand name. The demand for using the foreign brand name was confirmed at Rs. 8,58,900. The Tribunal rejected the appellant's claim for the benefit of time bar for demands between 1989-1992 and upheld the demand. A demand for air-conditioner kits and an Ice Cubic machine totaling Rs. 2,18,900 was disputed, leading the Tribunal to order the Commissioner to provide necessary documents for reconsideration. The penalty imposed was reduced from Rs. 11 lakhs to Rs. 6 lakhs due to the small-scale nature of the unit. en-us Thu, 25 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93607 The appellant, a manufacturer of Air Conditioners and Ice Cubic machines, was denied exemption under Notification No. 73/87 for using a foreign brand name. The demand for using the foreign brand name was confirmed at Rs. 8,58,900. The Tribunal rejected the appellant's claim for the benefit of time bar for demands between 1989-1992 and upheld the demand. A demand for air-conditioner kits and an Ice Cubic machine totaling Rs. 2,18,900 was disputed, leading the Tribunal to order the Commissioner to provide necessary documents for reconsideration. The penalty imposed was reduced from Rs. 11 lakhs to Rs. 6 lakhs due to the small-scale nature of the unit. Case-Laws Central Excise Thu, 25 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93607