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2015 (12) TMI 862 - AT - Central ExciseValuation - footwears with MRP - exemption vide notification no.5/2006-CE and the subsequent notification no.12/2012-CE - footwears were not embossed with the MRP and as such, the condition of notification requiring the footwears to be indelible marked or embossed with the MRP does not stand fulfilled - Held that:- Commissioner himself came to a clear finding that MRP of the footwears was admittedly below ₹ 500/-. In such a scenario, it has to be held that the substantive condition of the notification in question sands fulfilled - The notification grants benefit to the footwears, which are below the MRP of ₹ 250/- or ₹ 500/- and the condition of embossing the same can be held to be in the nature of being sure that the footwears does not exceed the said laid-down limit of MRP. When the Revenue itself is of the view that the MRP was admittedly less than the said prescribed MRP, even if the goods were not marked with the said MRP and especially, when the MRP wad admittedly written on the outer package of the fotwears, the creation of huge demand on the said technical lapse cannot be appreciated. - Stay granted.
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