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Judgment
Civil Appeals Nos. 4338/2006, 4339/2006, 1607/2007, 59/2010, 627412010 and 4005-4006/2009: Application for intervention is dismissed in CA No. 1607/2007. Delay condoned in CA Nos. 4005-4006 of 2009.
In view of the order of this Court dated 15th September, 2008, dismissing CA. No. 7559 of 2008 (D.19192/2008) [2008 (232) ELT 107 (S.C.)], preferred by the Revenue against the order of the Tribunal in the case of Central Are-canut and Cocoa Marketing and Processing Co-Op. Ltd. v. C.C.E., Mangalore, 2008 (226) ELT 369 (Tri.-Chennai), the issue raised in the appeals is no more res integra. In the said order, the Tribunal relying on its earlier decision in the case of M/s. Swan Sweets Pvt. Ltd. 2006 (198) ELT 565 (Tribunal)], one of the Respondents in the present appeals had held that a package containing about 100 or more individual pieces of an article, like 'Eclairs' brand chocolates etc., each weighing 5.5 grams would qualify for exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and will not attract assessment u/s 4A of the Central Excise Act, 1944.
In view of the said decision, with which we are in respectful agreement, there is no merit in these appeals, which are dismissed accordingly, with no order as to costs.
Civil Appeal No. 1290/2007
In view of the decision of this Court in Civil Appeal No. 7559 of 2008 (D.19192 of 2008), affirming the decision of the Tribunal in the case of Central Arecanut & Cocoa Marketing & Processing Co-Op. Ltd. v. C.C.E., Mangalore, 2008 (226) ELT 369 (Tri.-Chennai), this appeal is dismissed.
Civil Appeal No. 5856/2006
Having regard to the fact that the revenue involved in the case is stated to be less than 15,000/-, we decline to entertain the appeal. The same is dismissed accordingly, keeping open the question of law sought to be raised in the appeal.