Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944/Central Excise Rules R.(1)(8)/ 1944 Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944/Central Excise Rules, 1944; R.(1)(8)/Notification No. 1193-CE issued thereunder: Exemption Notification - Aerated water - Assessee affixing brand name belonging to another manufacturer on its product - Show cause Notice - Dropping the proceedings against the assessee, Authority held that actual manufacturing of the product not necessary for claiming exemption under the Notification - Reversed by Appellate Authority-Appeal filed by the assessee allowed by Tribunal - On appeal, Held: The manufacturer whose brand name used by the assessee is a small scale industrial unit eligible for availing exemption under the Notification in respect of the specified product, the product in question - Exemption Notification is goods specific - Requirement is that the manufacturer should be eligible for availing exemption under the Notification in respect of specified goods - Any other interpretation would render the Notification redundant - Hence, Tribunal rightly held the assessee eligible for exemption in terms of the Notification - Interpretation of Statutes.Respondent-Company, a small industrial unit, is manufacturer of aerated water and cleared the same after affixing the brand name "Citra" belonged to M/s. Limca Flavours and Fragrances Ltd., which was eligible for exemption as SSI unit under Notification No.1/93-CE dated 28.2.1993. The Revenue issued a show cause notice proposing to recover Central Excise Duty from the assessee on the clearances of the said branded goods alleging that the exemption under the Notification was not available to such goods. Assistant Commissioner, Revenue dropped the proceedings accepting the defence of the assessee that it was sufficient for purposes of Para 4 of Notification No.1/93 that the brand name of the owner should also be eligible for exemption under the Notification and it was not necessary that the assessee should actually manufacture identical goods and market the same after affixing the brand name. An appeal was preferred by the Revenue to the Appellate Authority, which was allowed by the Appellate Authority. Assessee preferred appeal before the Tribunal, which was allowed by the Tribunal. Hence the present appeal.Appellant-Revenue contended that the .real purpose of paragraph 4 of the Notification has been lost sight of by the Tribunal. |
Judge | Honble Mr. Justice S.H. Kapadia Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2007 INSC 889 |
Petitioner | Commissioner Of Central Excise, Jaipur |
Respondent | M/s. Sri Ganganagar Bottling Co. |
SCR | [2007] 9 S.C.R. 669 |
Judgement Date | 2007-08-31 |
Case Number | 8563 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |