COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD
The appeal is allowed and the impugned order is set aside, leaving the
C.A. No.-002826-002826 - 2006Supreme Court14 Jan 2013
Section 35L
D G M E N T
D.K. JAIN, J.
1. The short question of law which arises for consideration in
this appeal is, whether the manufacture and sale of
specified goods that do not physically bear a brand name,
from branded sale outlets, would disentitle an assessee
from the benefit of S.S.I. Notification No. 1/93-C.E., dated
28th February