Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2003 (5) TMI 304 - AT - Central Excise
The Appellate Tribunal CESTAT, New Delhi heard a case where M/s. Unimode Calzatura Limited applied for waiver of pre-deposit of Central Excise duty and penalty. The company manufactures shoes under the brand name "Caribou of LONDON." The Tribunal found that the Department failed to prove that the brand name belonged to another person, so they stayed the recovery of duty and penalty pending the appeal hearing on 9-7-2003.
|