COMMNR. OF CENTRAL EXCISE, HYDERABAD vs M/S. STANGEN IMMUNO DIAGNOSTICS

The Supreme Court addressed the applicability of Notification No. 175/86-CE regarding excise duty exemptions for small scale industries (SSI). It held that the use of the brand name 'Stangen' by the respondent, which belonged to Dr. K. Anji Reddy of Dr. Reddy's Laboratories, disqualified the respondent from claiming the exemption under the notification as per its para 7 and Explanation VIII. The Court upheld the appeal of the Excise Department, reversing the earlier decision of the Adjudicating Authority that had dropped the proceedings against the respondent.