2014 (5) TMI 27

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....he Appellant. Shri Sukhdev Sharma, Advocate, for the Respondent. ORDER By way of this order, we shall dispose of Central Excise Appeal Nos. 45 and 46 of 2013, as they involve adjudication of a similar question of law, namely, whether in similar circumstances, the Tribunal could pass different orders. 2. Counsel for the appellant submits that apart from the fact that the financial hardship....

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....mits that as the learned Tribunal has, in the exercise of its discretion, already accepted the appellant's application for stay by reducing the amount of pre-deposit to 50% of the demand raised, the impugned order is neither perverse nor arbitrary and, therefore, does not call for interference. 4. We have heard counsel for the parties, perused the impugned order. 5. The learned Tribuna....

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....k earlier is unfounded. The notification clearly indicates that the assessee will be debarred only if it uses on the goods in respect of which exemption is sought, the same/similar brand name with the intention of indicating a connection with the assessees' goods and such other person or uses the name in such a manner that it would indicate such connection. Therefore, if the assessee is able to sa....