Supreme Court · 2007 INSC 286 · Decided 14 March 2007
M/S Meghraj Biscuits Industries LTD. v. Commissioner of Central Excise, U.P.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 286 · [2007] 3 S.C.R. 1003
- Case number
- CIVIL APPEAL No. 8739/2001
- Decided
- 14 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
J -'- Central Excise Act, 1944-SSI Notification-Exemption under- Entitlement of-Assessee-manufacturer of biscuits, selling it under Brand c name M since 1991-Revenue's case that assessee using registered trade mark of another manufacturer, thus, not entitled to exempiion-Held: Under the brand name, registered or not, of another persorr-Assessee did not satisfj; the Authority that there was no intention of indicating connection with the D goods of other person, and that the other manufacturer had abandoned the Trade Mark-Further, grant of registration certificate to
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