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2012 (11) TMI 439 - AT - Central ExciseWaiver of pre-deposit – manufacture of footwear - applicants were paying duty on the MRP of the footwear - benefit of Notification No. 5/2006-C.E. and cleared the goods on concessional rate of duty - alleged that the applicant has wrongly availed the benefit of Notification No. 5/2006-C.E. as the applicant has failed to fulfil the condition of the Notification – Held that:- Applicants are availing the benefit of Notification No. 5/2006 and as per the condition of the Notification, the retail sale price has to be indelibly marked or embossed on the footwear itself - applicants admitted that they are merely sticking a sticker showing MRP on the footwear - applicants had not made out a case for waiver of pre-deposit
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