Supreme Court · 2007 INSC 903 · Decided 10 September 2007
Commissioner of Central Excise, Mumbai-Iv v. M/S. Damnet Chemicals PVT. LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 903 · [2007] 9 S.C.R. 813
- Case number
- CIVIL APPEAL No. 3821/2005
- Decided
- 10 September 2007
- Bench
- TARUN CHATTERJEE, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
OF CENTRAL EXCISE, MUMBAI-IV A v. MIS. DAMNET CHEMICALS PVT. LTD. ETC. SEPTEMBER IO, 2007 (TARUNCHATIERJEEANDB.SUDERSHANREDDY,JJ.J B Central Excise Act, 1944: 'CRC 2-26' -Exemption under Notification-Entitlement of-Held: Product 'CRC 2-26' is b(ended lubricating oil, th.us assessee under the Notification-Product did D not carry on it brand name/trade name of a person not entitled to the benefit of Notification-Notification No. 175186-CE dated 1.3.1986. S. l lA(J) proviso-Extended period of limitation-Invocation of­ Assessee manufacturing product 'CRC 2-26' and 'CRC
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