M/S. REIZ ELECTROCONTROLS PVT. LTD. vs COMMNR. 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, citing Notification No. 1/93 which disallows exemption for goods manufactured under a brand name of another person. The Court clarified that the brand name 'REIZ' was owned by M/s RE until its transfer to REPL in 2000, making REPL ineligible for the exemption. The case was remanded for recalculation of duty and penalties, while penalties on individuals were set aside.