2001 (11) TMI 592 - AT - Central Excise

Summary

The case involved an application for waiver of deposit of duty and penalty amounting to approximately Rs. 25.37 lakhs. The duty and penalty were imposed due to the use of a label with a German company's brand name on abrasive wheels manufactured by the applicant. The Tribunal waived the deposit and stayed the recovery, citing a previous decision where a similar situation did not disqualify the benefit of the notification.