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2011 (8) TMI 946 - CESTAT, KOLKATANon printing of MRP on footwear - exemption upto Rs. 125/- per pair - Notification No. 6/02 as amended by Notification No. 23/04 dated 9-7-2004 and Notification No. 5/06, dated 1-3-2006 introduced w.e.f. 9-7-2004 - The case of the Revenue is that as per the conditions of the above mentioned notifications, the footwears having sale price not exceeding Rs. 125/- per pair are entitled for full exemption - It is also submitted that as per the instructions issued by the Board, the footwear is to be treated as manufacture for the purpose of column 4 of RG-I as soon as the uppers and soles are assembled and joined - In the present case as 18061 pairs found in fully finished condition in the factory without printing of retail sale price hence the appellant availed the benefit of notification wrongly for the past period i.e. from 9-7-2004 - The Revenue only confiscated 18061 pairs which were not marked with retail sale price - Held that: footwears were still in factory and from the statement of excise clerk that there are some technical difficulties in printing the MRP it cannot be concluded that the shoes under seizure were going to be cleared without printing the MRP - Appeal is allowed
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