REGENT COMPUTRONICS PVT. LTD.

HINDUSTAN LEVER LTD. Appellant

V/S

COMMISSIONER OF C. EX. Respondents

Referred Judgements :-

HERCULES RUBBER CO. V. CCE [REFERRED TO]
D.C.W. LTD. V. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
MAZAGON DOCK LTD. V. CCE,BELGAUM [REFERRED TO]
HCL PICKER LTD. V. CCE,MEERUT [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE MADRAS VS. ABEX RUBBER CO [REFERRED TO]
MACNEILL ENGINEERING LTD VS. COMMISSIONER OF C EX [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. JAYSONS HARD METALS PVT LTD [REFERRED TO]
TELCO LTD VS. COMMISSIONER OF CUSTOMS [REFERRED TO]
JAY INDUSTRIAL COMPANY VS. COMMISSIONER OF CUSTOMS, BANGALORE [REFERRED TO]
GODREJ AND BOYCE MFG. AND CO. LTD VS. COLLECTOR OF C. EXCISE [REFERRED TO]
GORA MAL HARI RAM LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]

JUDGEMENT

(1.) In the Misc. order Nos. 994, 995/2004 dated 19 -11 -2004, in Appeal Nos. E/441/2004 and E/725/2002, this Bench observed that there are contra judgments on the issue of determination as to whether a particular sale is to be considered as wholesale or retail and hence, the matter was referred to the Hon'ble President of CESTAT to constitute a Larger Bench to resolve the controversy involved in the said appeals. Consequent to the constitution of the Larger Bench, we are deciding the issue in respect of these appeals. As regards the appeal filed by M/s. Steel Complex Ltd., Kerala, an additional issue is involved.

(2.) The relevant facts briefly stated are as follows :

(3.) In the case of both these appeals, the concerned authorities passed orders in favour of the Revenue.

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HINDUSTAN LEVER LTD. Vs. COMMISSIONER OF C. EX.

Referred Judgements :-

JUDGEMENT

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