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2011 (12) TMI 458 - AT - Central ExciseWaiver of pre-deposit of duty - benefit of exemption notification No. 23/2004, dated 9-7-2004 and 5/2006, dated 1-3-2006 - notifications provide concessional rate of duty depending on the value of footwear subject to the condition that the rejected sale price is indelibly marked or embossed on the footwear - Held that:- stickers are put on the rejected footwears after the completion of manufacture. We find that there is no allegation against the applicant that they have charged any higher price than the price put on the sticker on the rejected footwears. So far as the test report submitted by the applicant is concerned the Commissioner did not dispute the veracity of the said certificate and there is no allegation against the applicant that they have charged higher price than the price re-fixed on the rejected footwear. Thus we find that the applicants have substantially complied with the condition of the notification and the applicants have been able to make out a strong prima facie case in their favour and therefore the requirement of pre-deposit is waived and recovery thereof is stayed during pendency of the appeal. - Stay granted.
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