Supreme Court · 2006 INSC 479 · Decided 31 July 2006
M/S Reiz Electrocontrols PVTS. LTD. v. COMMR. of Central Excise, Delhi-I
- Court
- Supreme Court of India
- Citation
- 2006 INSC 479 · [2006] SUPP. 4 S.C.R. 185
- Case number
- CIVIL APPEAL No. 7449/2003
- Decided
- 31 July 2006
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Act, 1944. Section I I A proviso-Notification providing small scale exemption­ Assessee manufacturing goods under band name belonging to another- C Whether benefit of notification available-Held, benefit of notification not available to assessee and demands of duty, penalty of registration of trademark covering the period in question-Such stand not taken before Tribunal-Held, Tribunal has to consider the plea-Trade Marks Act, 1999. D Mis. Reiz Enterprises (RE) is proprietary concern of A and is engaged in the manufacture of Electronic Fan Regulators, Dimmers and
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