AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.15 OF 2006 The Commissioner of Central Excise ..Applicant. V/s. M/s.Aarem Enterprises & Another ..Respondents. Mr.P.S. Jetly for the applicant. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 11TH FEBRUARY, 2009. P.C. : 1. Heard. None for the respondents, though served. 2. This application was admitted on 16-11-2006 on the following substantial questions of law : a. Whether the use of brand name / logo of the marketing company United Teleshopping and Marketing Company Limited as UTS and Total Shopping Network as TSN in a distinctive style by the assessee who is a small scale industrial unit and manufactures goods exclusively for the marketing company involves use of a brand name, and clearances bearing such brand name or trade name of another person namely by marketing company are ineligible for the grant of exemption in terms of paras 4 and 5 of Notification 8/98-CE dated 2-6-1998. b. Whether the tribunal is right in law in holding that the proviso to Section 11A(1) of the Central excise Act, 1944 invoking the larger period from November 1998 and August 1999 was not justified. 3. In the light of judgment of this Court in Commissioner of Central Excise, Thane - II V/s. Commissioner of Central Excise, Thane - II V/s. Commissioner of Central Excise, Thane - II V/s. Amit Engineering Works 2008 (223) E.L.T. 166 Amit Engineering Works 2008 (223) E.L.T. 166 Amit Engineering Works 2008 (223) E.L.T. 166 (Bom.), (Bom.), (Bom.), in our opinion the questions raised in this application deserve consideration. 4. Accordingly, we allow the central excise application and direct the tribunal to send a statement of case raising above questions for the opinion of this Court. The statement may be sent as expeditiously as possible. 5. The application is accordingly disposed of. (Judge) (Judge)