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of <h1>Supreme Court Dismisses Intervention Application, Upholds Exemption Under Rules</h1> <h3>Commissioner of Central Excise, Rajkot Versus M/s Makson Confectionery Pvt. Ltd.</h3> Commissioner of Central Excise, Rajkot Versus M/s Makson Confectionery Pvt. Ltd. - 2010 (259) E.L.T. 5 (S.C.) Issues:1. Application for intervention in CA No. 1607/20072. Delay condonation in CA Nos. 4005-4006/20093. Interpretation of exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 19774. Dismissal of appeals based on previous court and tribunal decisions5. Dismissal of Civil Appeal No. 1290/2007 based on previous decisions6. Dismissal of Civil Appeal No. 5856/2006 due to low revenue involvedIssue 1: Application for intervention in CA No. 1607/2007The Supreme Court dismissed the application for intervention in Civil Appeal No. 1607/2007.Issue 2: Delay condonation in CA Nos. 4005-4006/2009The delay in Civil Appeal Nos. 4005-4006 of 2009 was condoned by the Court.Issue 3: Interpretation of exemption under Rule 34The Court referred to a previous order where the Tribunal held that a package containing individual pieces of an article, like chocolates, each weighing 5.5 grams, qualified for exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The Court agreed with this decision and dismissed the appeals accordingly.Issue 4: Dismissal of appeals based on previous decisionsBased on a previous order affirming the Tribunal's decision, the Court dismissed the appeals as the issue raised was no longer res integra.Issue 5: Dismissal of Civil Appeal No. 1290/2007Civil Appeal No. 1290/2007 was dismissed in line with previous decisions and the Tribunal's ruling in a specific case.Issue 6: Dismissal of Civil Appeal No. 5856/2006The Court dismissed Civil Appeal No. 5856/2006 due to the revenue involved being less than Rs. 15,000, declining to entertain the appeal while keeping the question of law open for future consideration.The judgment highlights the importance of precedent and the application of established legal interpretations in deciding similar cases. The Court's adherence to previous decisions and the Tribunal's rulings underscores the significance of consistency and uniformity in legal outcomes.
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