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2015 (6) TMI 733 - AT - Central ExciseValuation of goods - Exemption under notification No.5/06-CE dated 01/3/06/(Sl.No.5) - Whether the retail price was indelibly printed or embarks on the shoes - Held that:- Director of the appellant company had initially given the statement that the price was not being printed or embossed but he has subsequently retracted his statement. Other than this, there is no evidence that the appellant were not complying with this condition. - Even if in respect of a product being supplied to institutional buyers, there is no requirement to print the MRP in terms of Standards of Weights and Measures Act and the Rules made thereunder, but if for availing nil rate of duty or concessional rate of duty under some exemption notification, there is a condition that such retail price must be printed or embossed, the assessee would have to comply with that condition for availing the exemption even if this is not required for compliance with the provision of Standards of Weights and Measures Act and the Rules made thereunder. In this case the Department has not recovered any consignment of shoes supplied to Defence organisations on which there is no MRP printed and as such there is absolutely no evidence that the appellant were not complying with this condition of exemption notification. In view of this, just because the shoes were supplied to Defence organisation, which according to the Department are institutional buyers it cannot be presumed that no MRP had been printed or embossed on the footwear. - impugned orders denying the benefit of exemption Notification 5/06-CE dated 01/3/06 (SI. No. 5) are not sustainable. The same are set aside. - Decided in favour of assessee.
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