Commissioner Of Central Excise, ... vs M/S. Emkay Investments (P) Ltd.&Anr

The Supreme Court examined the applicability of Notification No. 175/86-CE in the context of the use of the brand/logo 'MERINO' by the respondents, who manufacture plywood under their own brand 'Pelican'. The Court held that the use of the 'MERINO' logo, which is owned by a large-scale manufacturer, disqualified the respondents from availing the small scale exemption under clause 7 of the Notification. Consequently, the Court upheld the decision of the Central Excise authorities to deny the exemption and confiscate the plywood, affirming the CEGAT's ruling in favor of the respondents was incorrect.