Unison Electronics Pvt. Ltd. & Anr vs Commissioiner, Central Excise, Noida

The Supreme Court addressed the applicability of the SSI Exemption Notification under the Central Excise Act, 1944, specifically Section 5A, determining whether the appellants' goods, which bore stickers of UTS and TSN, constituted the use of another person's brand name. The Court upheld the CESTAT's conclusion that the stickers indicated a connection in trade with UTS and TSN, thereby disallowing the SSI exemption. The Court affirmed the demand for duty and penalty against the appellant company, while setting aside the penalty imposed on the company's Director.