Supreme Court · 2010 INSC 889 · Decided 16 December 2010
Commissioner Central Excise, Delhi v. M/S. Ace Auto COMP. LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 889 · [2010] 14 S.C.R. 1101
- Case number
- CIVIL APPEAL No. 3051/2003
- Decided
- 16 December 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
S.C.R. 1101 COMMISSIONER CENTRAL EXCISE, DELHI v. MIS. ACE AUTO COMP. LTD. (Civil Appeal No. 3051 of 2003) DECEMBER 16, 2010 (D.K. JAIN AND H.L. DATTU, JJ.) Central Excise Act, 1944 - Excise duty - Small scale industrial unit (SS/) exemption - Assessee using brand name A B of another person on not entitled to the benefit of the exemption - By using the said brand name, assessee intended to indicate a connection between the goods D manufactured by them and other company as also the quality of their product as that of a product of the other company - Notification No. 1193 - CE dated
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