HINDUSTAN LEVER LTD. Vs. CCE

JUDGEMENT

(1.) Both these appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. In the case of Hindustan Lever Ltd. in E/441/2004, the appellants were clearing products falling under Chapter Heading 1504.00, 1508.90 by availing the benefit of exemption under Notification No.6/2002 dated 1.3.2002 as amended by Notification No.6/2003 dated 01.03.2003. Their claim for the benefit was denied on the ground that the benefit is available on goods which are not cleared for retail sale and it should not be branded and it should not be in a unit container. They contend that the product sold by them is a branded one and supplied in the unit container. Their contention is that the goods are not in unit container for retail sale while the department has considered the sale as a retail sale. The counsel referred to the various grounds made in the appeal and relied on the package list wherein it was clearly indicated that the sale is not a retail one. He also referred to the meaning of "Retail Sale" in the Standards of Weights and Measures Rules, 1977 besides definition of the term "Retail Sale" appearing in Black Law Dictionary and further submits that the issue is also covered in their favour in terms of the following judgments:

(2.) On the other hand, the learned SDR pointed out that the sale made to the hotels and bakery/catering industry is required to be considered as retail sale. He relied on the judgment rendered by the Tribunal in the case of HCL Picker Ltd. v. CCE, Meerut - 1999 (114) ELT 998 (Tribunal). Both the sides clearly indicated that there are contra views on the issue in terms of the citations referred to by the appellants vis -a -vis judgments relied by the Revenue in the case of HCL Picker Ltd. v. CCE, Meerut (cited supra) and both the sides pray for referring the matter to the Larger Bench for resolving the controversy involved in the appeal. The appellants were directed by the Bench to produce Paper Books for reference to Larger Bench, which has been complied to.

(3.) In the case of Steel Complex Ltd. in E/725/2002, the assessees claimed that the clearances made to government/Industrial consumers is a wholesale trade and referred to following two judgments: