1992 (8) TMI 192

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....lan, DR, for the Respondents. [Order per : S. Kalyanam, Member (J)]. - This is an application for waiver of pre-deposit of a duty of Rs. 10,26,352.40 and a penalty of Rs. 1,00,000/- levied on the petitioner under the impugned order of the Collector of Central Excise, Bangalore dated 20-3-1992. Shri Arvind P. Datar, Ld. counsel for the petitioner submitted that the petitioner started manufact....

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....ntry. The Id. counsel also urged the plea with reference to the bar of limitation in regard to the extended period invoked under Sec. 11A of the Act. 2. Heard Shri J.M. Jayaseelan, Id. D.R. 3. We note that the Tribunal had an occasion to deal with a similar case recently in E/Stay/495/92 - E/371/92 relating to Ceramed Engineers (P) Ltd. v. Collector of Central Excise, Bangalore, where the Tr....

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....otification No. 175/86 by virtue of the use of the brand name, is only to take care of the cases where a person owning the brand name in manufacturing the goods in India is not entitled to the benefit of Notification No. 175/86 and in case somebody else uses this brand name he also would be disentitled to the benefit of the notification. Therefore, unless the brand name owner himself is in India a....