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TMI Blog2013 (11) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... hri K.S. Venkatagiri, Adv. For the Respondent: Shri K.S.V.V. Prasad, SDR JUDGEMENT Per Mathew John: 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 infructuous. 2. After hearing both sides, we find that this matter involves a short point, where the Hon. Apex Court has already upheld the decision given by the Tribunal. Therefore, after dispensing with the stay petitions, we take up the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r product with their Group s brand name and after establishing the brand image of their products for a sufficient period of time, they chose to make over minor distortions of their original logo/brand name stage by stage over 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. Enterprises for printing the characters A.R.R. Enterprises prominently on the sachets is to drive home the connection between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in the case of Mahaan Dairies (supra), we hold that for the subsequent period from 01.04.2004, the appellants are entitled to small-scale exemption. Hence, we set aside the impugned orders and allow Appeal Nos.E/869/2006 and E/357/2007. 5. Revenue had filed appeal against this order of the Tribunal in the apex court and the apex 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) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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