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    <title>2006 (12) TMI 252 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi partially allowed the appeal by overturning the confiscation and penalty imposed on goods manufactured under the brand name/logo &quot;HALDIRAM BHUJIAWALA.&quot; The Tribunal confirmed the duty demand but emphasized that confiscation and penalties were unwarranted due to the genuine ownership dispute over the brand name, as acknowledged by the High Court. The judgment highlighted that when duty demand stems from a bona fide dispute within the normal period specified under Section 11A, confiscation and penalties may not be justified.</description>
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    <pubDate>Sat, 23 Dec 2006 00:00:00 +0530</pubDate>
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      <title>2006 (12) TMI 252 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=116899</link>
      <description>The Appellate Tribunal CESTAT, New Delhi partially allowed the appeal by overturning the confiscation and penalty imposed on goods manufactured under the brand name/logo &quot;HALDIRAM BHUJIAWALA.&quot; The Tribunal confirmed the duty demand but emphasized that confiscation and penalties were unwarranted due to the genuine ownership dispute over the brand name, as acknowledged by the High Court. The judgment highlighted that when duty demand stems from a bona fide dispute within the normal period specified under Section 11A, confiscation and penalties may not be justified.</description>
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      <pubDate>Sat, 23 Dec 2006 00:00:00 +0530</pubDate>
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