2004 (3) TMI 676

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....Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application by M/s. Pahwa Chemicals (P) Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 1,94,261.40 and penalty Rs. 50,000/-. 2. Sh. A.K. Jain, learned Advocate, submitted that the duty has been demanded and penalty has been imposed on the ground t....

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....leging that they were using the brand name of another person. 3. Opposing the prayer, Sh. H.C. Verma, learned DR referred to the specific finding in the impugned order to the effect that "the appellants have vide letter, dated 15-10-2001 admitted that the logo 'ATR' was not being used from 31-3-2000"; that in view of this it cannot be claimed by them that they were not using the logo since....