https://www.taxtmi.com/caselaws?id=101557 Waiver of pre-deposit was granted in an excise appeal challenging denial of small scale exemption on the basis of use of another person's brand name. The dispute was treated as debatable because Tribunal decisions conflicted on the effect of common brand name ownership across different products, and the applicability of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was also seriously disputed. A further issue concerned computation of duty on a cum-duty basis. In view of these contested questions, the matter was directed to be listed for early hearing. en-us Thu, 21 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 12:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101557 Waiver of pre-deposit was granted in an excise appeal challenging denial of small scale exemption on the basis of use of another person's brand name. The dispute was treated as debatable because Tribunal decisions conflicted on the effect of common brand name ownership across different products, and the applicability of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was also seriously disputed. A further issue concerned computation of duty on a cum-duty basis. In view of these contested questions, the matter was directed to be listed for early hearing. Case-Laws Central Excise Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101557