M/S. Sharp Business Machines (P) Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. when the matter was called none appeared on behalf of the appellants, not even request for an adjournment. it was brought to our notice that while passing the said order matter has been referred to the larger bench in view of the conflicting views. by majority we held that the benefit of exemption under notfn.no.175/86-ce dt.1.3.86 and notfn.no.1/93-ce dt.28.2.92 was not available to the specified goods where the manufacturer affixes the said specified goods with with the brand name or trade name of foreign persons. since the issue involved herein has already been answered by the larger bench, following the same the appealed dismissed as such.

Judgment:
1. When the matter was called none appeared on behalf of the appellants, not even request for an adjournment. It was brought to our notice that while passing the said order matter has been referred to the larger bench in view of the conflicting views. By majority we held that the benefit of exemption under Notfn.No.175/86-CE dt.1.3.86 and Notfn.No.1/93-CE dt.28.2.92 was not available to the specified goods where the manufacturer affixes the said specified goods with with the Brand name or trade name of foreign persons. Since the issue involved herein has already been answered by the larger bench, following the same the appealed dismissed as such.