https://www.taxtmi.com/caselaws?id=106103 A bona fide misunderstanding that connected Commissioner's orders required only one appeal was accepted as a sufficient explanation for late filing, so the delay was condoned. On the exemption issue, the branded-goods bar under Notification No. 1/93-C.E. was held not automatically attracted where the trade mark was registered for a different class of goods, here abrasive preparations rather than lapping machines. Relying on Board guidance and Tribunal precedent, the applicants established a prima facie case for interim protection, and waiver of deposit was granted with recovery of duty and penalty stayed. en-us Wed, 19 Dec 2001 00:00:00 +0530 Mon, 12 Mar 2012 16:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106103 A bona fide misunderstanding that connected Commissioner's orders required only one appeal was accepted as a sufficient explanation for late filing, so the delay was condoned. On the exemption issue, the branded-goods bar under Notification No. 1/93-C.E. was held not automatically attracted where the trade mark was registered for a different class of goods, here abrasive preparations rather than lapping machines. Relying on Board guidance and Tribunal precedent, the applicants established a prima facie case for interim protection, and waiver of deposit was granted with recovery of duty and penalty stayed. Case-Laws Central Excise Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106103