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2014 (5) TMI 491 - CESTAT MUMBAIDuty demand - Printing of MRP with indelible ink on manufactured footwear - exemption vide Notification no. 5/06 dated 01.03.2006 - Held that:- Court directed the appellant to lead evidence regarding the quality of the material used for printing. The appellant in response to such direction has produced before us two certificates. One from the Indian Institute of Packaging (IIP) dated 28.02.2014 where the samples have been tested for Abrasion loss and Scuff Proofness. In the said certificate, it has been certified that on the test samples submitted by the client, testing has been done and no smudging was observed and the abrasion loss is 'nil'. Another sample was sent to the National Test House (NTH) at Mumbai and said certificate dated 27.02.2014 clearly records the test result as 'Fastness to dry rubbing for 10 cycles (Crock meter with abrading member of cotton cloth at RT) and "visually, no colour fading observed and the printing is readable". These two certificates indicate that the printing done by the appellant on the footwear was indelible and, therefore, the appellant was entitled to the benefit of the said exemption. However, these certificates have not been produced before the adjudicating authority and the appellate authority - matter has to go back to the adjudicating authority and the appellant is directed to submit the test results of the IIP and the NTH and on the basis of these certificates, the adjudicating authority shall reconsider the matter afresh and pass a speaking order after giving a reasonable opportunity to the appellant of being heard - Decided in favour of assessee.
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