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2016 (9) TMI 933 - AT - Central ExciseValuation - manufacture of Footwears falling under Tariff sub-heading No. 64041910 of CETA, 1985 - availment of benefit of Notification No. 6/2002-CE, dated 01-03-2002 - whether the goods manufactured were to be assessed under Section 4 of Central Excise Act, 1944, and as provided under Chapter V of the Weights and Measures (Packaged Commodity) Rules, 1977 or under Section 4A of Central Excise Act, 1944. Held that:- it is found that in the said Notification, the condition required to be fulfilled was that the Footwear did not have a retail sale price exceeding ₹ 125/- per pair till 8/7/2004, and did not have retail sale price exceeding ₹ 250 per pair w.e.f. 9/7/2004 and that the retail sale price was defined in the said notification as the maximum price at which the excisable goods in the packaged form are sold to the ultimate customers and the price to be the sole consideration for such sale. We also find that in show cause notice it is contended by Revenue that MRP was printed by M/s N.G. Enterprises on the goods itself intentionally to take the undue benefit of Notification just to evade Central Excise duty. Also it is stated that from the statements of Shri Vishal Gupta and Shri Pawan Chadha, it is confirmed that they had received the said Footwear in wholesale bulk quantity and no MRP was printed on the Footwears received from M/s N.G. Enterprises and both the statements are relied upon documents for the issue of said show cause notice. It is found that there are contrary contentions by Revenue. We further, find that the show cause notice has failed to established either the facts that the MRP more than requirement in the Notification was printed on Footwear or the retail sale price was not the sole consideration for sale or the goods were sold at the price higher than the retail sale price declared by them for the relevant period. It is clear from the submissions of the appellant that the appellant has fulfilled all the conditions required for availing benefits of the notifications stated in foregoing paras. We, therefore, hold that the three show cause notices dealt with in seven appeals in hand are not sustainable. Therefore, we set aside all the impugned orders by holding that for the period covered under the said show cause notices impugned goods were eligible for benefit of such Notification stated in the earlier paragraphs. - Decided in favour of appellant
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