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E.4. Reliance is further places on Bio Veda Action Research Pvt. Ltd. vs CCE, Delhi [2017 (10) TMI 1030 - CESTAT New Delhi] where under identical circumstances involving products manufactured under ABE Notification, the Hon'ble CESTAT, New Delhi had held that the Appellant could not have gained anything by labelling the goods manufactured under ABE in their godown, thus holding that there could not have been any intention to evade duty. E.5. Further, the Appellant was under a bonafide belief that the watches manufactured in the ABE factories would not fall within the meaning of 'pre-packaged commodities' under the PC Rules, 1976. The said issue was subject to conflicting views in the a number of decisions and was subsequently referred to a larger bench in State of Maharashtra vs Subhash Arjundas Kataria [2012 (275) ELT 289 (SC)].