COMNR. OF CENTRAL EXCISE, TRICHY vs GRASIM INDUSTRIES LTD.

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the benefit of Notification No. 5/98 CE dated 2nd June 1998 is not forfeited by the respondents for displaying the name of their holding company, M/s Grasim Industries Ltd., on their cement bags. The Court referenced Section 5A of the Central Excise Act, 1944, and established that the notification's conditions were met, allowing the respondents to retain the excise duty exemption. The appeals were dismissed, maintaining the Tribunal's ruling.