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2013 (1) TMI 605 - CESTAT MUMBAIWaiver of pre-deposit - Penalty u/s 78 - Intellectual Property Right - Activity of transfer of trade secret i.e. technology and information - Reverse charge - Held that:- The intellectual property right means any right to intangible property namely trade marks, designs, patents or any other similar intangible property under any law for the time being in force but does not include copyright. While framing the charge against the applicant, the adjudicating authority has not specified specifically under which part of the Intellectual Property Right applicable in India the applicant is covered. Therefore, prima facie the applicant has made out a case for waiver of pre-deposit. Stay granted
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