Supreme Court of India
Commissioner Central Excise, Delhi v. M/s. Ace Auto Comp. Ltd.
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
For the foregoing reasons, the appeal is allowed; the impugned order is set aside and the order passed by the Adjudicating Authority is restored.
Judgment, page 13
From the headnote
Central Excise Act, 1944 - Excise duty - Small scale industrial unit (SS/) exemption - Assessee using brand name of another person on its goods and supplying the goods to the said company - Benefit of SS/ Notification No. 1193 CE dated 28.02.1993 and 16197 CE dated 01.04.1997 - Entitlement to - Held: Assessee not entitled to the benefit of the exemption - By using the said brand name, assessee intended to indicate a connection between the goods manufactured by them and other company as also the quality of their product as that of a product of the other company - Notification No. 1193 - CE
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