https://www.taxtmi.com/caselaws?id=123671 A prima facie dispute over ownership and registration of the mark "SUNRISE" justified conditional waiver of pre-deposit and stay of recovery in the excise proceedings. The Tribunal noted that the mark was not registered during the relevant period and that the allegation of use of another person's brand name raised a substantial interim dispute, while also balancing revenue interest through partial deposit. The connected penalties were also waived at the stay stage because the persons concerned showed a strong prima facie case against interim liability under the penal rule. en-us Tue, 29 Apr 2008 00:00:00 +0530 Wed, 19 Sep 2012 10:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123671 A prima facie dispute over ownership and registration of the mark "SUNRISE" justified conditional waiver of pre-deposit and stay of recovery in the excise proceedings. The Tribunal noted that the mark was not registered during the relevant period and that the allegation of use of another person's brand name raised a substantial interim dispute, while also balancing revenue interest through partial deposit. The connected penalties were also waived at the stay stage because the persons concerned showed a strong prima facie case against interim liability under the penal rule. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123671