M/S Reiz Electrocontrols Pvt. Ltd vs Commr. Of Central Excise, Delhi-I

The Supreme Court upheld the Tribunal's decision denying small scale exemption to Reiz Electrocontrols Pvt. Ltd. and Reiz Enterprises under the Central Excise Act, 1944, specifically citing Notification No. 1/93. The Court established that a manufacturer using a brand name owned by another is ineligible for exemption, affirming that the brand name 'REIZ' belonged to M/s RE until its transfer in 2000. The Court remanded the case for recalculation of duty and penalties but set aside penalties imposed on individuals under Rule 209A.