2015 (8) TMI 1050

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..... he said Notification also imposed a specific condition to the effect that the goods are to be consumed within the factory for their production. In the instant case the goods were sent to the other factories for production. Therefore that condition is clearly not satisfied. However, insofar as penalty imposed upon the appellant is concerned, we are inclined to set aside the same simply on the gr .....

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..... or the parties for some time we are of the opinion that the Tribunal has rightly come to the conclusion that the appellant herein did not satisfy the conditions mentioned in the Notification dated 23-7-1996 which grants exemption from payment of excise duty, inter alia, in respect of footwear and hawai chappal if the retail sale price does not exceed ₹ 75/-. No doubt, goods in question sold .....

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