2002 (3) TMI 340

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..... ri M.P. Singh, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. These applications seek waiver of pre-deposit of duty demanded and penalties imposed in adjudication Order 03/RM/2001, dated 4-10-2001 passed by the Commissioner of Central Excise, Delhi-II, Commissionerate. The duty demand is on account of the finding that the original assessments of goods manufactured by the appe .....

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..... that this trade mark is owned by several parties in respect of different products. The appellants contention is that since the brand name can be owned by several parties for several products, each one would be eligible for the exemption in respect of his goods. Much case law [1993 (65) E.L.T. 69; 1996 (85) E.L.T. 78; 1999 (111) E.L.T. 876] etc. have been relied upon in support of this contention. .....

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..... appears that there is difference of opinion in the various decision of the Tribunal as to whether the same brand name can be owned by different persons in respect of different products and the effect of it on the eligibility to small scale exemption. In such a case grant of waiver of pre-deposit is merited [1996 (87) E.L.T. 658 and 1994 (74) E.L.T. 927]. Accordingly, the waiver of pre-deposits, a .....

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