2002 (1) TMI 633 - AT - Central Excise

Summary

The appeal was against the Commissioner (Appeals) dismissing it for failure to deposit duty and penalty. The issue was whether membrane switch pads bearing another brand name were disqualified for exemption. The Tribunal's earlier decision was overruled by a Larger Bench, stating the use of brand name was not in the course of trade. The appeal was allowed, and the matter was remanded for a new decision without any deposit requirement.