Supreme Court · 2015 INSC 975 · Decided 19 March 2015
Commissioner of Central Excise, Hyderabad Iv v. M/S. Stangen Immuno Diagnostics
- Court
- Supreme Court of India
- Citation
- 2015 INSC 975 · [2015] 4 S.C.R. 528
- Case number
- CIVIL APPEAL No. 9157/2003
- Decided
- 19 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944 - Excise duty - Benefit of exemption/concessional rate of duty under the Notification No.175186-CE dated 1.3.1986 - Assessee-Small scale industrial unit (SS/) using the brand name 'Stangen' on the goods manufactured by it - Assessee granted benefit o excise duty under the Notification - Subsequently, issuance of notice to assessee that benefit of Notification was claimed wrongly as the use of brand name 'Stangen' and also logo belonged to DRL Company-manufacturer of bulk drug and E under the Notification, exemption is denied in cases where
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)