SUPER DELICACIES Vs. CCE

JUDGEMENT

(1.) THE captioned three (3) Appeals, along with Miscellaneous Applications were heard together and are being disposed of by this common order.

(2.) THE point for determination in the captioned 3 appeals is the same i.e. Whether an assessee using a brand name of another manufacturer, who is not manufacturing the same product, is entitled to the benefit of SSI exemption Notification No. 175/86.

(3.) THE Id. Counsel was first asked to argue the Miscellaneous Applications. The Miscellaneous Applications are about urging an additional ground. The additional ground is to argue the case in the light of the decision of this Tribunal in the case of Taj Serpent Eggs Factory v. CCE Madurai 1998 (85) ELT 78, The Id. SDR has no objection.