COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD.

The Supreme Court addressed whether the manufacture and sale of cookies without a brand name affixed directly on the product, but sold from branded outlets, disqualifies an assessee from the benefits of S.S.I. Notification No. 1/93-C.E. The Court held that the absence of a brand name on the cookies themselves does not negate the eligibility for S.S.I. exemption, as the brand name must be on the goods or their packaging to deny the exemption. The appeal was dismissed, affirming the Tribunal's decision that the assessee was entitled to the exemption.