2023 (11) TMI 165 - SCH - Central Excise

Benefit of N/N. 5/2006 (Sl. No. 5) dated 01/03/2006 - Footwear - denial of benefit of notification on the ground that the appellant had manufactured and cleared footwear without embossing the MRP on such footwear - it was held by CESTAT that The exemption in the present case is required to be extended to the appellant, in as much as the substantial condition of MRP of the footwear has been satisfied even though the condition regarding the indelibly embossing the MRP has not been satisfied. HELD THAT - There are no reason to interfere in the matter - appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeals after hearing counsels for both the Appellant and Respondent. No interference in the matter. Pending applications disposed of.