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2015 (10) TMI 501 - SUPREME COURT

2015 (10) TMI 501 - SUPREME COURT - 2015 (322) E.L.T. A325 (SC) - Denial of SSi exemption - Brand name - Supreme Court dismissed the appeal filed by the Revenue holding that the decision is squarely covered by the judgment in ‘Tarai Food Ltd. v. Commissioner of Central Excise, Meerut-II’ [2006 (4) TMI 131 - SUPREME COURT OF INDIA]. The appeal was filed against the decision of tribunal [2002 (12) TMI 455 - CEGAT, NEW DELHI]; wherein Tribunal held that brand name of M/s. Frito Lay India is not sho .....

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