2018 (11) TMI 564

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..... . Sethi, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The present appeal is filed by the Department against the Order-in-Appeal No. 222/CE/Appl/Chd-II(JK)/2010, dated 19-3-2010 passed by the Commissioner of Central Excise (Appeals), Chandigarh-II. 2. The brief facts of the case are that, the assessee-Respondents were engaged in the manufacture of 'shoes' .....

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..... Counsel for the assessee-Respondents. 4. After hearing both sides and on perusal of the material available on record, we find that the only ground on which the Revenue has filed this appeal is, shoes are covered for MRP labeling and clearance, and as such Section 4A should have been adopted for payment of duty. From the impugned order, we find that the Commissioner (Appeals) has examined the .....

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