1992 (1) TMI 206 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the stay application unconditionally as the applicants have a strong prima facie case. The demand for duty was related to the brand name 'Usha' on goods, but the tribunal found that the small scale manufacturers did not affix the trademark as required by Notification No. 175/86. The financial condition of the applicant was also considered, but no evidence was provided.