Extracts
COMMR. OF CENTRAL EXCISE-I, PUNE Versus M/s GENERAL PHARMACEUTICALS (P) LTD.
2015 (12) TMI 1215 - SUPREME COURT
Denial of SSI Exemption - assignment of brand name - Benefit of Exemption Notification No. 1/93 dated 28.02.1993 - Use of other's brand name - Held that:- Tribunal, found that this was not factually correct and the responsible officer of M/s. Dai Ich ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X 5 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Mr. Shankar Divate, Adv., Ms. B. Sunita Rao, Adv., Ms. Neelam Chand, Adv., Mr. Anurag, Adv., Ms. Pooja Sharma, Adv. And M ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X -assessee is a Small Scale Industrial Unit (SSI Unit). It claimed the benefit of Exemption Notification No. 1/93 dated 28.02.1993 and the successor notification as per which the SSI Units are not supposed to pay any excise duty. However, it is subjec ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
|