Supreme Court · 2004 INSC 700 · Decided 8 December 2004
Commissioner of Central Excise, Calcutta v. M/S. Emkay Investments (P.) LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 700 · [2004] SUPP. 6 S.C.R. 761
- Case number
- CIVIL APPEAL No. 2360/1999
- Decided
- 8 December 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
EXCISE, CALCUTT A A v. MIS. EMKA Y INVESTMENTS (P.) LTD. AND ANR. DECEMBER 8, 2004 [S.N. VARIA VA, DR. AR. LAKSHMANAN AND S.H. KAPADIA, JJ.) Central Excise Tariff Act, 1985; Sub-heading 4408.90/Central Excise B and Salt Act, 1944; Section 4/Central Excise Rules, 1944; Rules 9(1), 52A, C 173B, on the plywood manufactured by them-Benefit of ememption . Notification-Eligibility for-Held : Assessees used logo owned by another D . lareg-scale manufacturer-By doing so they contravened the relevant excise rules for the use of logo and became ineligible for grant of benefit of the exemption
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