Supreme Court · 2007 INSC 889 · Decided 31 August 2007
Commissioner of Central Excise, Jaipur v. M/S. Sri Ganganagar Bottling CO.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 889 · [2007] 9 S.C.R. 669
- Case number
- CIVIL APPEAL No. 8563/2001
- Decided
- 31 August 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
OF CENTRAL EXCISE, JAIPUR v. MIS. SRI GANGANAGAR BOTILING CO. AUGUST 31, 2007 (DR. ARIJIT PASAY AT AND S.H. KAPADIA, JJ.) Central Excise Act, 1944/Central Excise Rules, 1944; R.(1)(8)/ Notification No. 1193-CE issued thereunder: A B Exemption Notification-Aerated water-Assessee a.fftxing not necessary for claiming exemption under the Notification-Reversed by Appellate Authority-Appeal filed by the assessee allowed by Tribunal-On appeal, Held: The manufacturer whose brand name D used by the assessee is a small scale industrial unit eligible for availing exemption under the
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