Supreme Court · 2006 INSC 63 · Decided 2 February 2006
Commissioner of Central Excise, Raipur v. M/S. Hira Cement
- Court
- Supreme Court of India
- Citation
- 2006 INSC 63 · [2006] 1 S.C.R. 1077
- Case number
- CIVIL APPEAL No. 4424/2004
- Decided
- 2 February 2006
- Bench
- S.B. SINHA, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Central Excise Act Section 35L(b)
Headnote
B Central Excises and Salt Act, 1944 : Exemption Notification No.1193-CE dated 28.2.93-SSI Exemption claimed by assessee-Department denying same on the ground that assessee C ajf1Xing brand name of another unit on its product-Held: Having regard to the definition of the brand name as contained in requires fresh consideration by the Tribunal upon taking into consideration the fact of the matter. Respondent-assessee has been engaged in the manufacture of cement. It had"been claiming benefit ofSSI exemption under Notification No.1193-CE dated 28.2.1993. Show cause Notices were issued by
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)