COMMNR. OF CENTRAL EXCISE, MUMBAI vs M/S. BIGEN INDUSTRIES LTD. — C.A. No. 2534 - 2535/2001

Summary: C.A. No. 2534-2535/2001 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeals on April 12, 2006, upholding the Tribunal's decision that M/S Bigen Industries Limited was entitled to SSI exemption under Notification No. 140/83-CE. The Court found no infirmity in the Tribunal's order, which recognized the assessee's trade mark registration by the statutory Trade Mark Registry as the sole proprietor of "Bigen" for India, and noted the Revenue was precluded from taking a different stand after its earlier unfiled appeal made a similar decision final. Next Steps: Each party bears its own costs; case concluded. This case analysis is maintained by casestatus.in based on publicly available court records.