UNISON ELECTRONICS PVT. LTD. vs COMMISSIOINER, CENTRAL EXCISE, NOIDA

The Supreme Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) regarding the applicability of the SSI Exemption Notification under Section 5A of the Central Excise Act, 1944. The Court ruled that the presence of stickers bearing the names 'UTS' and 'TSN' on the products indicated a brand name belonging to another person, thus disallowing the exemption. The Court affirmed the duty and penalty imposed on the appellant company while setting aside the separate penalty on the company's Director.