UNISON ELECTRONICS PVT. LTD. AND ANR. versus COMMISSIONER, CENTRAL EXCISE, NOIDA

UNISON ELECTRONICS PVT. LTD. AND ANR. versus COMMISSIONER, CENTRAL EXCISE, NOIDA

Affixing stickers bearing UTS and TSN indicates a connection with another person in the course of trade as defined in exemption notification, thus disentitling the benefit of SSI exemption under Central Excise Act; conclusions by CESTAT are factual and consistent with law, no scope for Supreme Court interference.

Parties
Appellant: Unison Electronics Pvt. Ltd. and Anr.; Respondent: Commissioner, Central Excise, Noida
Jurisdiction
India
Judgment Date
13 February 2009
Procedural Posture
Civil Appeal / Final Judgment After Appeal From CESTAT Order
Outcome
Appeals dismissed
Legal Topics
SSI Exemption Notification, Brand Name, Penalty, Central Excise Act, 1944
Taxation Excise SSI Exemption Notification Brand Name Penalty Central Excise Act, 1944

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 11 Party arguments 2
Sign in to unlock

Parties

Unison Electronics Pvt. Ltd. and Anr.

Appellant

Commissioner, Central Excise, Noida

Respondent

Procedural Posture

Civil Appeal / Final Judgment After Appeal From CESTAT Order

Legal Issues

  1. 1 Whether goods manufactured by the assessee bearing brand names of another person are entitled to SSI exemption notification
  2. 2 Interpretation of 'brand name' under the Excise exemption notification

Ratio Decidendi

Affixing stickers bearing UTS and TSN indicates a connection with another person in the course of trade as defined in exemption notification, thus disentitling the benefit of SSI exemption under Central Excise Act; conclusions by CESTAT are factual and consistent with law, no scope for Supreme Court interference.

Court Disposition

Appeals dismissed

Orders

  • No scope for interference with CESTAT conclusions
  • No costs