2003 (2) TMI 261

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The application by German Remedies is for waiver of deposit of duty totalling Rs. 92.52 lakhs and penalty of Rs. 95.76 lakhs; the application by G.C. Madhom, its Excise Manager, is for waiver of deposit of penalty of Rs. 1 lakh imposed on him under Rule 209A. 2. The duty has been demanded, and penalties imposed, on the vi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fication of the goods. 3. On merits, we find the issue arguable. The explanation tendered by the counsel for the applicant, that the letters (ASA) were used as an abbreviation and do not constitute a brand name, is prima facie difficult to accept. He is not able to explain why, when the goods have been described by using their full name, it was necessary to add this abbreviation. The departmenta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed the letters (ASA) on the cartons containing the goods. The Commissioner s attempt to get over this objection which was raised in reply to the notice that it was misleading is prima facie difficult to accept. The departmental representative is not able to answer the question as to how, when the department came to the conclusion on the basis of the details furnished by the assessee in the classif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X