Jurisprudentiol - Recent SC Judgements
Central Excise - SSI Exemption - 'kalimark' trademark belonged to several persons including the assessee - assessee using this trade mark entitled to SSI exemption:
In his adjudication, the Commissioner returned a clear finding that the assessee is the legal owner of the brand names within his marketing area. But on appeal by the Department, the Tribunal took a different view in a lengthy order in 2005. The SSI unit appealed to the Supreme Court, where it has now succeeded now.
Please see Kali Aerated Water Work, Salem Vs Commissioner of Central Excise, Madurai -
Central Excise - SSI Exemption - Use of Brand Name of another person - assessee using the brand name of another person with his permission - Permission will not make the assessee owner of the brand name - Not entitled for SSI benefit. Tribunal Order set aside.:
This is another case of an SSI unit against which the Department is in appeal before the Supreme Court. None appeared for the assessee in the Supreme Court. It is not easy for an SSI unit to go all the way to the Supreme Court and keep an appeal live for ten years. In this case the Supreme Court allowed the Revenue appeal.
Please see Commissioner of Central Excise, Bangalore Vs Vetcare Organics Pvt Ltd -
Central Excise - Classification of petroleum products - C4Raffinate and propylene - Classification under 2711.19 correct and eligible for exemption under notification No. 6/2000 - CE dated 1.3.2000.:
The whole issue was of classification and an exemption notification and a comma.