COMMNR.OF CENT.EXCISE,CALCUTTA vs M/S.EMKAY INVESTMENTS (P)LTD.. — C.A. No. 2360 - 2361/1999

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010036301999

Filing Date

26-Feb-1999

Registration No

C.A. No. 2360 - 2361/1999

Diary Number

3630/1999

Order Date

08-Dec-2004

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.COMMNR.OF CENT.EXCISE,CALCUTTA

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.EMKAY INVESTMENTS (P)LTD..

    Adv. V. J. FRANCIS (Dead / Retired / Elevated)

Case History

  1. Case disposedDisposed

  2. 08-Dec-2004

    Judgment - of Main CaseView PDF

  3. 08-Dec-2004

    ROP - of Main CaseView PDF

  4. 02-Dec-2004

    ROP - of Main CaseView PDF

  5. 01-Dec-2004

    ROP - of Main CaseView PDF

  6. 24-Nov-2004

    ROP - of Main CaseView PDF

  7. 13-Nov-2000

    ROP - of Main CaseView PDF

  8. 26-Feb-1999

    Case filed

    Registration No. C.A. No. 2360 - 2361/1999

  9. 23-Feb-1996

    Judgment - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Case Summary The Supreme Court allowed the Commissioner's appeal and held that M/s Emkay Investments (P) Ltd., plywood manufacturers using the "Pelican" brand, were disentitled to small-scale excise exemption under Notification No. 175/86-CE by affixing the registered "MERINO" logo (owned by large-scale manufacturer M/s Merinoply and Chemicals Ltd.) on their products. The Court found that using another ineligible person's brand name/logo on goods—even alongside one's own brand—violates Clause 7 and Explanation VIII of the Notification, which prohibits exemption when goods bear any brand name of an ineligible person indicating trade connection. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case