2013 (11) TMI 691

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n: In today's cause list, two miscellaneous petitions filed by the appellant to bring on records facts relevant for condonation of delay are listed along with appeal. These applications were considered while allowing condonation of delay vide Misc. Orders No.41513-41514/2013, dated 21.06.2013 but not specifically ordered as disposed of in that order. Now these applications are disposed of as infr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .R. Enterprises' on the packages. Revenue was of the view that using the name of the manufacturers were the words 'A.R.R.' is occurring amounts to use of brand name and that too belonging to another company and for that reason Revenue proposed to deny the small-scale exemption. The reason as recorded in the impugned order for denial of exemption is reproduced below:-       .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r a period but keep hold of the name 'A.R.R.' from which the product can be easily identified by the common consumers with its heritage and claim the product as 'unbranded'. The practice adopted by 'A.R.R. Enterprises' has to be considered as an attempt to gain an unfair and undue advantage defeating the object of the provisions of the beneficial law. Hence, I find that the intention of 'A.R.R. En .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

.....          4. As for the latter period from 01.04.2004, the appellants have only indicated on the label that the impugned goods are manufactured by A.R.R. Enterprises. Such an indication is required to be made on the labels statutorily as also under Circular No.25/90-CX.8, dated 18.04.1990 issued by the Board. The examination of the label for the latter perio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pex court had dismissed the appeal filed by the Revenue vide order dated 04.04.2011 in Civil Appeal Nos.3103-3105/2011. Thus, the matter is no longer 'res integra' and we set aside the impugned order and allow the appeals filed by the appellants. 6. Thus, two miscellaneous petitions and two stay petitions are also disposed of. (Dictated and pronounced in open court)
Case laws, Decisions, Jud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X