M/S. VIR RUBBER PRODUCTS P. LTD. vs COMMNR. OF CENTRAL EXCISE, MUMBAI-III

The Supreme Court ruled on the interpretation of Notification No. 1/93 concerning excise duty exemptions for Small Scale Industrial units under Section 5A of the Central Excise Act, 1944. The Court held that the aggregate value of clearances must include goods supplied under brand names of other companies, thereby affirming the lower authorities' decision that the appellant exceeded the Rs. 3 crore threshold for exemption. Consequently, the appeal was dismissed, upholding the excise duty liability of the appellant.