COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD

The appeal is allowed and the impugned order is set aside, leaving the

1. The short question of law which arises for consideration in this appeal is, whether the manufacture and sale of specified goods that do not physically bear a brand name, from branded sale outlets, would disentitle an assessee from the benefit of S.S.I. Notification No. 1/93-C.E., dated 28th February, 1993, as amended from time to time. 2. Briefly stated