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TMI Blog2001 (9) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... rahma Deva, Member (J)]. This stay application is filed by the applicant for waiver of pre-deposit of duty amounting to Rs. 31,51,829/- and equivalent penalty under Section 11AC of the Central Excise Act, 1944 in addition to interest. 2. After hearing for some time with reference to the stay petition we felt that the matter itself can be disposed of on limited issue. 3. Shri Joseph Kodia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly and the matter is pending before the concerned authority. He also referred to the affidavit of the opposite party stating that the appellant having better title in respect of the brand name. He also drew our attention to the relevant portion of the order. Considering the reply as well as affidavit filed by the opposite party, the Assistant Collector as per order dt. 25-1-1995 has dropped the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the impugned order and considering the facts and circumstances and submissions made by both sides, we are of the view that there is some justification in the prayer made by the appellants. In the view we have taken, we are remanding the matter to concerned adjudicating authority to examine the issue afresh and to pass an appropriate order in accordance with the law on providing an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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