COMMNR. OF CENTRAL EXCISE, RAIPUR vs. M/S. HIRA CEMENT

Appeal is allowed and the impugned judgment is set aside and the

disallowing the benefit of exemption notification No. 175/86 CE to noticee No. 1" However, in the said proceedings, penalties of Rs. 50,000/- and Rs. 25,000/- were imposed against the Respondent and the said Hira Industries Limited, respectively. An appeal thereagainst was preferred by the Respondent to the extent of demand confirmed on the ground of alleged related person

ASSOCIATED BANKING CORPORATION OF INDIA LTD. vs. COMMISSIONER OF INCOME-TAX, BOMBAY-1

801 G-H] M. P. Venkatachalapathy Iyer v. Commissioner of Income- tax, Madras. (1951) 20 I.T.R. 363, approved. JUDGMENT: CIVIL APPELLATE JURISDICTION : Civil Appeal No. 956 of 1963. Appeals from the judgment and order dated April 22, 1960, of the Bombay High Court in Income-tax Reference No. 72 of’ 1957. A. V. Viswanatha Sastri, J. B. Dadachanji

UNISON ELECTRONICS PVT. LTD. vs. COMMISSIOINER, CENTRAL EXCISE, NOIDA

The appeals are dismissed

Bench: Dispatch From Their Factory & Stickers Bearing Uts/Tsn Were Being Affixed & These Sticker Bear The Words “Checked Sl. No. Do Not Remove This Sticker” & That The 2

disallowed the benefit of small scale exemption notification. It was submitted that the words UTS and TSN are not brand names but are the abbreviations of the name of the marketing companies which does not amount to use of the brand name. Stand of the department was as follows: It has not been controverted by the appellants that the excisable

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

disallowed. 5. Upon consideration of the explanation furnished by the assessee, the Commissioner inter-alia came to the conclusion (relevant for the controversy at hand) that unless the specified goods or the packaging in which these are sold, bear the brand name or the logo, prescribed S.S.I. exemption cannot be denied. Thus, the Commissioner held that since there was neither