2000 (6) TMI 650 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai granted waiver of demand of duty and penalties to the appellant for using their own trade mark "LK," not that of a foreign collaborator, under Central Excise Act, 1944. The waiver was granted based on the view that denial of exemption applies only if a manufacturer uses another business's trade mark.