COMMISSIONER OF CENTRAL EXCISE Vs. RAMPLY INDIA LTD

JUDGEMENT

(1.) ADMIT on the following question:

(2.) A few facts may be set out. The Respondent admittedly was not the owner of the mark 'Ram's' which belonged to M/s. Rammaica (India) Ltd., earlier known as M/s. Ram Decorative and Industrial Laminates Ltd. Admittedly M/s. Rammaica (India) Ltd., was not entitled to the exemption of payment of excise duty whereas the respondent being a small scale industry would be entitled to the concessional rate of duty, if otherwise eligible.

(3.) TO understand the issue it would be gainful to reproduce the relevant portion of Section 11A of the Central Excise Act, 1944 which reads as under: