M/S. MEGHRAJ BISCUITS INDUSTRIES LTD. vs COMMNR. OF CENTRAL EXCISE, U.P.

The Supreme Court, while adjudicating on civil appeals under Section 35L of the Central Excise Act, 1944, held that the appellants were not entitled to the benefit of SSI Notification No.1/93-CE due to their use of the registered trademark 'Meghraj', owned by Kay Aar Biscuits (P) Ltd. The Court emphasized that the use of a trademark belonging to another entity disqualifies the user from claiming exemptions under the relevant notifications. Consequently, the demand for differential duty and short paid duty was upheld, affirming the lower authorities' decisions.