Per Lajja Ram :

The issue referred to the Larger Bench for consideration is, whether the benefit of small scale exemption under exemption Notification No. 175/86-CE dated 1.3.1986, as amended by Notification No. 223/87-CE dated 22.9.1987, and subsequent exemption Notification No. 1/93-CE dated 28.2.1993 was available in terms of para 7 of Notification No. 175/86-CE and para 4 of Notification No. 1/93-CE 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. Vs. CCE, 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-CE dated 28.2.1993 was available to a manufacturer who was affixing his goods with the brand name of a foreign manufacturer.

M/s. Sharp Business Machines Pvt. Ltd. were engaged in the manufacture of plai