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2017 (9) TMI 336 - CESTAT NEW DELHIValuation - footwear - MRP based valuation - non marking of the MRP on the footwear - whether non compliance of this condition specified in the N/N. 12/2012-CE can be considered as a technical violation? - Held that: - non compliance of this condition specified in the notification no.12/2012-CE cannot be considered as a technical violation - however, the non-compliance of the conditions of the notification in respect of the second factory of the appellant cannot disentitle the footwear cleared from the first factory to the benefit of the exemption. Consequently, we are of the view that the adjudicating authority has erred in sustaining the demand for the entire period of January 2011 to March 2013 in respect of footwear cleared from both the factories. The demand to be confirmed for the violation of the condition of the notification will need to be restricted to the clearance made from the appellant’s factory situated at T-I/110, Mangolpuri, Industrial Area, Phase – I, New Delhi, for the period upto 19.07.2012. For the purpose of re-quantification, the case is remanded back to the adjudicating authority - appeal allowed by way of remand.
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