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2019 (3) TMI 1223 - AT - Central ExciseConcessional rate of duty - Failure to mention / imprint MRP on Footwear - MRP between rs. 250 and 750 and above ₹ 750 - whether it is mandated that the goods be marked with the price? - N/N. 5/2006-CE dated 1st March 2006 - Held that:- The footwear is covered within the ambit of the Rules and, in such circumstances, the contention that these are not required to be so marked or are exempt, is not relevant - the assessment should be under section 4A of Central Excise Act, 1944. Applicability of the notification - Held that:- The notification itself is not restricted to the two categories enumerated but also a third category, viz., that of goods that are marked with a retail price of over ₹ 750/- per unit. The manner in which the entitlement to the exemption, or concession is to be extended is prescribed in the notification itself, i.e. by embossing or marking with indelible ink. It is not the case of the Learned Counsel for appellant that the goods were marked. Mere existence of the invoices submitted in routine will not suffice for restricting the demand to the normal period. It is on record that the appellant-company had filed returns but without indicating that the goods were not marked but affixed with stickers. The provisions of the notification are also crystal clear and it was incumbent upon the appellants to comply with the conditions therein. Imposition of penalty under section 11AC would not, therefore, suffer from illegality. The duty liability would be restricted to the tariff rate of 16% on the goods cleared without embossing or marking the ‘maximum retail sale price’ of indelible ink subject to appropriate abatement - appeal allowed in part.
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