2001 (6) TMI 65 - HC - Central Excise

Summary

The High Court of Judicature at Madras considered writ appeals challenging the validity of a notification on excise duty exemption. The court found that the appellants were not entitled to the exemption as they were using the brand name of others for their commodities. The matter was remitted back to the Assistant Collector of Customs for further adjudication. The findings of the Single Judge on the claim of the appellants were vacated.