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2017 (3) TMI 416 - CESTAT ALLAHABADClaim of exemption on Footwear - benefit of N/N. 5/2006-CE - MRP not embossed on footwear - Section 4A of the Act - appellant contends that they are not required to emboss any M.R.P. on the Footwear as their products are sold to the Government department - benefit of notification also rejected on the basis of the statement of the Manager-Kamal Kumar who stated that they are not registered with the Central Excise Department. Held that: - the said observation and or statement of the Manager, Mr. Kamal Kumar, given at the time of search on the spot in the factory, is only a general statement and does not relate to the period in question particularly. On such vague statement, no conclusive averment can be said to be made so as to deny the exemption of N/N. 5/2006- CE - Further, it is admitted fact that the appellant has manufactured and cleared their product only to the Government Organization like-NCC & CISF etc. at the rate contract which is less than ₹ 250/- per pair, and reliance was placed in the case of Shri Suresh Kumar and others Versus Commissioner of Central Excise, Kanpur[2015 (6) TMI 733 - CESTAT NEW DELHI], where it was held that the provisions of Standards of Weights and Measures Act and the Rules made thereunder have no relevance for complying with the conditions of this exemption notification - appeal allowed - decided in favor of appellant.
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