2001 (11) TMI 592

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....ellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application is for waiver of deposit of duty of Rs. 25.37 lakhs approx and penalty of equivalent amount. 2. The duty has been demanded, and penalty imposed, on the ground that abrasive wheels that the applicant manufactures are not entitled to the benefit of the exemption conta....

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....e together with the words 'technical collaboration with Sonnenflex, West Germany', collectively, go to indicate a connection, to a prospective buyer, between the goods being marketed under this name and the German company, Sonnenflex." 5. The Commissioner's attention was drawn to the decision of this Tribunal in Weigand India Pvt. Ltd. v. CCE - 1997 (94) E.L.T. 124. He attempted to disting....