2002 (1) TMI 178 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal after granting waiver of pre-deposit of duty of Rs. 2,91,100.00. The demand of duty was dropped as the brand name belonged to a person abroad. The Review Application before the Commissioner (Appeals) was held not maintainable, leading to the appeal being allowed with consequential relief.