2000 (11) TMI 485

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..... ent. [Order per : V.K. Agrawal, Member (T)]. This is an application filed by M/s. Charkha Detergents Soap Enterprises Pvt. Ltd. for waiver of pre-deposit of central excise duty amounting to Rs. 1,64,471/- confirmed under the impugned order. 2. Shri M. Ganeshan, learned Advocate, submitted that the applicants manufacture Washing Powder, Detergent cake etc. which is being sold by them .....

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..... ation is 9-6-1995 they could be considered to be eligible for exemption under Notification No. 1/93-C.E. from that date only and for the period prior to 9-6-1995 they were not eligible for the exemption as during that period the trade mark Farishta belonged exclusively to Charkha Soap Mills. Learned Advocate contended that as the department itself has treated the trade name Farishta belonging .....

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..... the purpose of considering waiver of pre-deposit we find that it is not disputed that trade mark Farishta is owned by M/s. Charkha Soap Mills which has assigned the same to the applicants in respect of specified territories only. Prima facie mischief of para 4 of Notification No. 1/93-C.E., dated 28-2-1993 is attracted. In view of this it is not a fit case for grant of total waiver of pre-deposi .....

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