Per T.K. Jayaraman : In the Misc. Order Nos. 994, 995/2004 dated 19.11.2004, in Appeal Nos. E/441/04 E/725/02, 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:

M/s. Hindustan Lever Ltd.

In this case, the appellants claimed the benefit of exemption under Notification No. 6/2002-CE dt. 1.3.2002 as amended by Notification No. 6/2003-CE dt. 1.3.2003. The Notification benefit was available to Vanaspati, Bakery Shortening, Margarine and other edible preparations. However, in case the goods bear a brand name and are put up in unit containers and meant for retail sale, the exemption would not be available. The impugned goods, no doubt, bear a brand name and are put up in uni