Civil appeal, filed under Section 35(L)(b) of the CE Act

Last updated: 23 December 2010

Court :
SC

Brief :
Shorn of unnecessary details, the facts material for the adjudication of the present appeal may be stated as under: The respondent (hereinafter referred to as “the assessee”), a small scale industrial unit (for short “SSI”), is engaged in the manufacture of clutch plates, clutch cover assemblies and pressure plates, falling under subheading No. 8708.00 of the Schedule to the Central Excise Tariff Act, 1985. Admittedly, the assessee prefixed the symbol and logo “TATA” along with their own brand name “ACE” on cover assembly manufactured for TATA 310 vehicle. The assessee filed declaration Nos. 545/96 w.e.f 4th November 1996; 104/97 w.e.f. 25th March, 1997; 105/97 and 106/97 w.e.f. 1st April 1997, claiming the benefit of SSI Notification Nos. 1/93 and 16/97.

Citation :
DELHI VERSUS M/S. ACE AUTO COMP. LTD.