Judgment ( 1. ) APPELLANT begs to submit; (1) That, the Appellant M/s. Tirupati Steel Industries, Garra, Distt. Balaghat (MP) is engaged in the manufacture of rerollable material of Iron and Steel of Chapter 72 of CETA, 1985. (2) That, being a Small Scale Industry unit the appellant also avails the benefit of exemption and Slab concession vide Exemption Notification No. 1/93 C. E. , dt. 28-2-1993 as amended. ( 2. ) MR. U. S. Bhatt and Mr. P. K. Tiwari, Advocates for the appellant. ( 3. ) MR. Brian Dasilva, learned Senior Advocate with Mr. Sajid Akhtar, Advocate for the Respondent. ( 4. ) WE have satisfied that the following substantial questions of law arise for determination in this appeal: (i) "whether the goods manufactured on job-work basis by the appellant are branded goods of SAIL for the purpose of para 4 and explanations (iii) and (ix) of Exemption Notification No. 1/93-C. E. ? (ii) Whether the value of clearance of SAILs branded goods is to be taken into account for the purpose of computing aggregate value of clearances for exemption vide Exemption Notification No. 1/93-C. E. , dt. 28-2-93 as amended. ( 5. ) THE appeal is admitted. ( 6. ) CALL for the records of the Customs Excise and Service Tax Appellate Tribunal, New Delhi so as to reach this Court within a period of two months.