Commissioner Of Central Excise, Jaipur vs Dugar Tetenal India Limited

The Supreme Court upheld the Tribunal's decision regarding the invocation of the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944, affirming that the assessee was not entitled to the exemption under Notification No. 175/86-CE due to the use of a brand name belonging to another entity. The Court held that the demand for central excise duty was valid and that the penalty imposed under Rule 173Q of the Central Excise Rules, 1944 was appropriately set aside by the Tribunal. The matter was remanded for re-determination of the assessable value of the goods under Section 4(4)(d)(ii) of the Act.