1996 (5) TMI 191 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ordered the appellants to deposit Rs. 31,48,491.20 towards duty and Rs. 1,00,000/- towards penalty for the appeal hearing. The advocate argued that the use of foreign trade mark by an Indian SSI unit entitles them to exemption. The JDR contended that using a foreign trade mark disqualifies the SSI unit from exemption. The Tribunal granted a stay on recovery and waived the pre-deposit of duty and penalty amounts, considering the registration of the trade mark in the name of an Indian SSI unit and conflicting opinions on the matter.