Supreme Court of India
Commissioner of Central Excise, Hyderabad Iv v. M/s. Stangen Immuno Diagnostics
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Act, 1944 - Excise duty - Benefit of exemption/concessional rate of duty under the Notification No.175186-CE dated 1.3.1986 - Assessee-Small scale industrial unit (SS/) using the brand name 'Stangen' on the goods manufactured by it - Assessee granted benefit o of exemption/concessional rate of excise duty under the Notification - Subsequently, issuance of notice to assessee that benefit of Notification was claimed wrongly as the use of brand name 'Stangen' and also logo belonged to DRL Company-manufacturer of bulk drug and under the Notification, exemption is denied in cases
Authorities it was built on
Where later benches applied it
- 2018 M/s. Rdb Textiles Ltd. v. Commissioner of Central Excise and Service Tax, Kolkata-iv Commissionerate
- 2015 Kali Aerated Water Works, Salem v. Commnr. of Central Excise, Madurai
Of those, 1 relied on · 1 mentioned
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