https://www.taxtmi.com/caselaws?id=101651 Prima facie entitlement to exemption was found where the applicant showed sale of the business, goodwill and trade mark rights in hydraulic machinery. The Tribunal held that the record did not support the Department's claim that the mark was retained by the vendor for other activities, and noted that use of a trade mark for one category of goods does not automatically bar another user for a different category. As the retained business related to air conditioners, not hydraulic machinery, a prima facie case for waiver of pre-deposit was made out and duty and penalty were waived with stay of recovery. en-us Mon, 21 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101651 Prima facie entitlement to exemption was found where the applicant showed sale of the business, goodwill and trade mark rights in hydraulic machinery. The Tribunal held that the record did not support the Department's claim that the mark was retained by the vendor for other activities, and noted that use of a trade mark for one category of goods does not automatically bar another user for a different category. As the retained business related to air conditioners, not hydraulic machinery, a prima facie case for waiver of pre-deposit was made out and duty and penalty were waived with stay of recovery. Case-Laws Central Excise Mon, 21 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101651