REGENT COMPUTRONICS PVT. LTD.

Namtech Systems Ltd Appellant

V/S

COMMISSIONER OF CENTRAL EXCISE Respondents

Referred Judgements :-

THIO PLIARMA V. C.C.E. [REFERRED TO]
ESBI TRANSMISSION PVT. LTD.,V. C.C.E. [REFERRED TO]
ALFA ELECTRICALS V. C.C.E.,PUNE [REFERRED TO]
MANOHAR NATHURAO SAMARTH VS. MAROTRAOAND VICE VERSA [REFERRED TO]
UNION OF INDIA VS. CIBATUI LIMITED [REFERRED TO]
UNION OF INDIA VS. PALIWAL ELECTRICALS PRIVATE LIMITED [REFERRED TO]
UNION OF INDIA VS. J J ELECTRICALS [REFERRED TO]
GANDHINAGAR BOTTLING PRIVATE LIMITED VS. UNION OF INDIA [REFERRED TO]
STATE OF ANDHRA PRADESH VS. VENKATESHWARA ROLLER AND FLOUR MILL [REFERRED TO]
UNION OF INDIA VS. INDO FRENCH PHARMACEUTICAL COMPANY [REFERRED TO]
CONSOLIDATED FOODS CORPORATION VS. BRANDON AND COMPANY PRIVATE LTD [REFERRED TO]
KALI AERATED WATER WORKS VS. UNION OF INDIA [REFERRED TO]
BELL PRODUCTS COMPANY VS. UNION OF INDIA [REFERRED TO]
UNNATI INDUSTRIES VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
SAH MACHINE TOOLS (P) LTD VS. COLLECTOR OF C. EX. [REFERRED TO]
SONOMA AROMATICS (P) LTD VS. COLLR. OF CENTRAL EXCISE [REFERRED TO]
HARTS COCOA PRODUCTS (P) LTD VS. COMMR. OF C. EX. [REFERRED TO]
FOSROC CHEMICALS INDIA LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
COLLR. OF C. EX. VS. BENGAL CHEMICALS AND [REFERRED TO]
SHARP BUSINESS MACHINES (P) LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
FESTO CONTROLS (P) LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
INDIAN REPROGRAPHIC SYSTEMS PVT. VS. COLLECTOR C. EX. [REFERRED TO]
SMT KAUSHALYA NARAYANAN VS. DADAJI DHACKJEE & CO (PVT ) LTD [REFERRED TO]

JUDGEMENT

(1.) THE issue referred to the Larger Bench for consideration is, whether the benefit of small scale exemption under exemption Notification No. 175/86 -C.E., dated 1 -3 -1986, as amended by Notification No. 223/87 -C.E., dated 22 -9 -1987, and subsequent exemption Notification No. 1/93 -C.E., dated 28 -2 -1993 was available in terms of para 7 of Notification No. 175/86 -C.E. and para 4 of Notification No. 1/93 -C.E. when the specified excisable goods were affixed with a brand name or trade name of a person who was not Indian, or the brand name or trade name of a person who was not a manufacturer.

(2.) UNDER Stay Order No. 126/95, dated 12 -7 -1995 in the case of Sharp Business Machines (P) Ltd. v. C.C.E., Bangalore, 1995 (61) ECR 637 (Tribunal), the South Regional Bench at Madras while disposing of the Stay Applications had referred the matter to the Hon'ble President for constituting a Larger Bench for the purpose of deciding whether the benefit of small scale exemption under Notification No. 1/93 -C.E., dated 28 -2 -1993 was available to a manufacturer who was affixing his goods with the brand name of a foreign manufacturer.

(3.) IN the other referring order in the case of Namtech Systems Ltd. v. C.C.E., Bangalore, Appeal No. R/510/95 Madras, Order No. 436/97, dated 4 -2 -1997 reference was made to the above decision in the case of Sharp Business Machines, and the matter was similarly referred to the Larger Bench.

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NAMTECH SYSTEMS LTD Vs. COMMISSIONER OF CENTRAL EXCISE

Referred Judgements :-

JUDGEMENT

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