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TMI Blog1995 (10) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Kalyanam, Vice President]. This is an application for waiver of pre-deposit of duty of Rs. 15,75,878/- and penalty of Rs. 2.50 lakhs on the petitioner company and a further penalty of Rs. 30,000/- on the other petitioner under the impugned order of the Collector of Central Excise, Madras dated 19th May, 1995. 2. The learned Counsel for the petitioner submitted that the duty has been levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority who has placed reliance on the ratio of the ruling in the case of M/s. Superstar Welding (P) Ltd. and urged that in that case the Bench observed that there was no serious arguments made before us about the non-applicability of Notification 175/86". It was further urged that apart from it the Bench in the case of Super Star Welding Ind. Ltd. referred to the ratio of the ruling in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the goods and not to the cartons. It is not prima facie disputed that the petitioner had not affixed the brand name in question on the goods and the goods bore only the petitioner s brand name `Old Sea and not the brand name of Gold Seal belonged to other manufacturer. The letter `G on the carton bearing the brand name of Gold Seal is also contended to have been obliterated. Keeping the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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