Supreme Court · 2015 INSC 405 · Decided 13 May 2015
Kali Aerated Water Works, Salem v. COMMNR. of Central Excise, Madurai
- Court
- Supreme Court of India
- Citation
- 2015 INSC 405 · [2015] 8 S.C.R. 283
- Case number
- CIVIL APPEAL No. 3594/2005
- Decided
- 13 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Act, 1944: SS/ Exe.mptiori- Notification C 1193-CE dated 28.2.1993 (as amended by Notification No. 59194-CE dated 1. 3. 1994) - Brand name of another person - Benefit of exemption under the Notification denied by the Revenue on the ground that brand name 'Kalimark' which belonged was used by appellant on the D goods manufactured by it - Held: By virtue of a Family Settlement contained in the deed of Mutual Agreement, the trade name 'Ka/imark' vested in all the parties including the appellant-As per agreement, appellant was allowed to use the same and not required to make
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