{"id":230732,"date":"2005-06-17T00:00:00","date_gmt":"2005-06-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005"},"modified":"2017-01-10T23:49:57","modified_gmt":"2017-01-10T18:19:57","slug":"kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005","title":{"rendered":"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 (193) ELT 77 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.L. Peeran, Member (J)<\/p>\n<p>1. This appeal arises from OIA No. 128\/2003-C.E., dated 28-2-2003 by which the appellants have been denied the benefit of SSI exemption under Notification No. 8\/2000 and 8\/2001 on the ground that they have used the brand name &#8216;Hot Breads&#8217; which belongs to M\/s. Oriental Cuisines (P) Ltd. The appellants&#8217; contention is that the brand name &#8216;Hot Breads&#8217; was used by the appellants in terms of Agreement dated 26-7-1999. M\/s. Oriental Cuisines (P) Ltd. were not preparing all types of Cakes and Pastries and the same was not sold by them. The appellants were also preparing all types of Cakes and Pastries and they use the name &#8216;Hot Breads&#8217; on these items, which are dutiable. It is contended by the appellants that bread is exempted from Excise duty and as &#8216;Hot Breads&#8217; was not being used by M\/s. Oriental Cuisines (P) Ltd. for Cakes and Pastries, therefore, it cannot be said that the appellants have used the brand name of another person and on that count, the benefit of the exemption Notification be denied to them.\n<\/p>\n<p>2. The learned Counsel submit that the issue is no longer res integra and is covered by a large number of judgments including Board&#8217;s Circulars. He filed a synopsis of the judements. The same is extracted herein below :\n<\/p>\n<p>  &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>Sl. Case Law Citation \/Particulars          Synopsis\/Gist\nNo.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>1.    <a href=\"\/doc\/852405\/\">Anil Pumps (P) Ltd. v. CCE          Brand<\/a> name registered in the name of\n           individual director used by the \n                                          Company cannot be said to a brand name \n                                          of another person. The benefit of \n                                          SSI notification is not deniable.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>2.    Otto Bilz (I) Pvt. Ltd, v. CCE      Foreign brand name assigned to the \n              appellant under agreement by foreign \n                                          collaborator, the appellants get \n                                          exclusive right to use the brand name \n                                          in India. The appellant is entitled \n                                          for SSI notification benefit under \n                                          Central Excise.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>3.    Board Circular No. 88\/88-CX.6,      Same brand name\/trade mark can be \n      dated 30-12-1988.                   registered for different classes of \n                                          goods owned by different persons. SSI\n                                          exemption benefit is not deniable.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>4.    Board Circular No. 52\/52\/94-CX,     Based on opinion of the Law Ministry,     \n      dated 1-9-1994                      the Board clarified that if a brand \n                                          name is not owned by any particular \n                                          person, the use thereof will not \n                                          deprive a unit of the benefit of the \n                                          SSI Scheme.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>5.    Gujarat State Fertilizers Co. v.    Appellate authorities cannot go    \n      CCE        outside the record and make out \n                                          entirely a new case.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<pre>6.    Hindustan Polymers Co. Ltd. v.      Appellate authorities cannot proceed   \n      CCE 1999 (106) E.L.T. 12 (S.C.)    on a basis altogether different from \n                                          that of the demand notice and cannot \n                                          make a new case.\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>3.    The learned JDR reiterated the departmental findings.\n<\/p>\n<p>4.    On a careful consideration, we notice that the appellants were using the brand name &#8216;Hot Breads&#8217; belonging to another person viz. M\/s. Oriental Cuisines (P) Ltd. in respect of the exempted good viz. Bread in terms of the Agreement dated 26-7-1999. M\/s. Oriental Cuisines (P) Ltd. were not preparing Cakes and Pastries and were not using the brand name &#8216;Hot Breads&#8217; on the same. The appellants were independently using the same on a different product than the one used by M\/s. Oriental Cuisines (P) Ltd. Therefore, it cannot be said that the appellants have used the brand name of another person for an item viz. Cakes and Pastries not manufactured and prepared by that other person. All the rulings cited by the appellants clearly apply to the facts of the case. The Board has also clearly clarified the same by the Circulars noted supra by the Counsel. Furthermore, the learned Counsel also pointed out that the Commissioner has proceeded to deny the benefit on new grounds, which were not urged in the Show Cause Notice and in this connection referred to the Apex Court judgments cited supra.\n<\/p>\n<p>5.    The appellants have also contended  that the brand name &#8216;Hot Breads&#8217; used on Cakes and Pastries is being done in their own right and not in terms of the Agreement with M\/s. Oriental Cuisines (P) Ltd and nothing forbids them from using the same. This plea has taken support from the citations noted supra. On a careful consideration we find that the appellants are entitled to use the brand name &#8216;Hot Breads&#8217; on different items manufactured by them viz. Cakes and Pastries, which were not the item manufactured by M\/s. Oriental Cuisines (P) Ltd.\n<\/p>\n<p>6.    The Commissioner has taken a new ground inasmuch as that the appellants have used a foreign brand pertaining to a foreign company of the appellant. This is a new ground, which was not alleged in the Show Cause Notice. On this ground also, the impugned order is required to be set aside for the reasons given supra. The impugned order is not sustainable and the same is set aside by allowing the appeal.\n<\/p>\n<p>(Operative portion of this Order was pronounced in open Court on conclusion of hearing)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 Equivalent citations: 2006 (193) ELT 77 Tri Bang Bench: S Peeran, J T T.K. ORDER S.L. Peeran, Member (J) 1. This appeal arises from OIA No. 128\/2003-C.E., dated 28-2-2003 by which the appellants have [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-230732","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2005-06-16T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-01-10T18:19:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005\",\"datePublished\":\"2005-06-16T18:30:00+00:00\",\"dateModified\":\"2017-01-10T18:19:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\"},\"wordCount\":655,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\",\"name\":\"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2005-06-16T18:30:00+00:00\",\"dateModified\":\"2017-01-10T18:19:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005","og_locale":"en_US","og_type":"article","og_title":"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2005-06-16T18:30:00+00:00","article_modified_time":"2017-01-10T18:19:57+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005","datePublished":"2005-06-16T18:30:00+00:00","dateModified":"2017-01-10T18:19:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005"},"wordCount":655,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005","url":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005","name":"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2005-06-16T18:30:00+00:00","dateModified":"2017-01-10T18:19:57+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/kunjoos-fine-foods-p-ltd-vs-commissioner-of-central-excise-on-17-june-2005#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Kunjoos Fine Foods (P) Ltd. vs Commissioner Of Central Excise on 17 June, 2005"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/230732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=230732"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/230732\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=230732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=230732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=230732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}