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BATA INDIA LTD. Versus COMMISSIONER OF C. EX., BANGALORE

2015 (8) TMI 1050 - SUPREME COURT

Denial of exemption claim - Exemption under Notification dated 23-7-1996 - Imposition of penalty - Held that:- Goods in question sold by the appellant on retail price, namely, the foot wear, was at less than ₹ 75/- per pair. However, we find th .....

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n 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 ground that the appellant has its own factory where the goods in question viz. the inputs .....

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in favour of assessee. - Civil Appeal No. 6010 of 2004 - Dated:- 15-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri S.K. Bagaria, Senior Advocate, Neeraj Shekhar, Ashutosh Thakur, Rana Prashant and K. Ajit Singh, Advocates, for the Appellant .....

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unal 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 .....

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