TaxTMI 
TaxTMI 
1995 (6) TMI 113
X X X X Extracts X X X X
X X X X Extracts X X X X
....r : V.P. Gulati, Member (T)]. - This is an application for waiver of pre-deposit of duty of Rs. 41,35,842/- and penalty of Rs. 4,00,000/- levied on the petitioner under the impugned order of the Collector of Central Excise, Madras in addition to a demand of duty of Rs. 23,817/-. The learned Advocate has pleaded that so far as the amount of duty of Rs. 23,817/- is concerned he is not contest....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n E/Stay/495/92 - E/371/92. He has pleaded inasmuch as prima facie on merits stay has been granted earlier, the appellants should also be favoured with the stay leaving the issue to be decided at the time of final hearing. 3. The learned JDR of the Department has pleaded that no doubt this Bench of the Tribunal has taken a prima facie view that the use of the brand name of the foreigner will....
X X X X Extracts X X X X
X X X X Extracts X X X X
....waiver of pre-deposit making the following observations : "We find considerable force in the submissions of the ld. counsel on the scope and applicability of the Central Excises and Salt Act, 1944, the wording of Notification 175/86 and the concept of brand name brought within its mischief for the benefit of SSI etc. to the brand name of one outside India and when such brand does not exist in Ind....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication, then alone the notification in question would come into force. In this view of the matter the appellant's prayer for waiver of pre-deposit has to be allowed and ordered accordingly." Following the ratio of the above decision and on prima facie ground in the facts and circumstances of this case we grant waiver of pre-deposit of the duty and the penalty pending appeal and also grant stay o....