2000 (2) TMI 616 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard two appeals regarding excise duty demand on power driven pumps affixed with the brand name "wasp." The Appellants argued that they had informed the Department about the brand name usage, so the extended period of limitation for duty demand was not valid. The Tribunal agreed, stating there was no suppression of facts, and allowed both appeals as the demand of excise duty was time-barred.