TMI Blog2011 (12) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... price is indelibly marked or embossed on the footwear - Held that:- stickers are put on the rejected footwears after the completion of manufacture. We find that there is no allegation against the applicant that they have charged any higher price than the price put on the sticker on the rejected footwears. So far as the test report submitted by the applicant is concerned the Commissioner did not di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. - Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of ₹ 1,07,46,905/- (Rupees One Crore Seven Lakhs Forty Six Thousand Nine Hundred and Five only), interest and penalty. The contention of the applicant is that they are availing the benefit of exemption notification No. 23/2004, dated 9-7-2004 and 5/2006, dated 1-3-2006. The notifications provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revised price and that they realized higher price from their customers. Learned Commissioner in his adjudication did not dispute these aspects. The contention is that they have substantially complied with the condition of the notification. In support of his contention he has placed reliance on this Tribunal s decision in the case of V.S.T. Industries v. Collector of Central Excise, Madras - 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged higher price than the price re-fixed on the rejected footwear. Thus we find that the applicants have substantially complied with the condition of the notification and the applicants have been able to make out a strong prima facie case in their favour and therefore the requirement of pre-deposit is waived and recovery thereof is stayed during pendency of the appeal. Stay petition allowed. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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