Supreme Court of India
M/s Reiz Electrocontrols Pvts. Ltd. v. Commr. of Central Excise, Delhi-i
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that having regard to the contention of the parties, the F matter should be reheard by the Tribunal on both the issue of limitation as well as the issue of ownership.
Judgment, page 9
From the headnote
Central Excise Act, 1944. Section I I proviso-Notification providing small scale exemption Assessee manufacturing goods under band name belonging to another- Whether benefit of notification available-Held, benefit of notification not available to assessee and demands of duty, penalty and interest rightly levied Assessee in the meanwhile obtaining certificate 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. Mis. Reiz Enterprises (RE) is proprietary concern of and is engaged in the
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.