2001 (9) TMI 491 - AT - Central Excise

Summary

The stay application for waiver of duty amounting to Rs. 31,51,829/- and penalty under Section 11AC of the Central Excise Act was filed. The issue revolved around the 'brand name' and eligibility for exemption under Notification No. 1/93-C.E. The matter was remanded to the adjudicating authority for fresh examination. The appeal was disposed of accordingly.