TMI Blog2009 (7) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : M. Veeraiyan, Member (T) (for the Bench) (Oral)]. This is an appeal against the order of the Commissioner (Appeals) No. GWL/87/2004, dated 24-2-2004. 2. Heard both sides. 3. The appellant is a state government owned company manufacturing footwears and they have sold the products directly to customers on the basis of MRP printed on the footwear and also supplied to va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-1999 along with interest and imposed a penalty of Rs. 10,000/- and the order of the original authority has been confirmed by the Commissioner (Appeals). 4. After considering the submissions from both the sides and on perusal of the records, we find that the show cause notice clearly refers to MRP having been printed on the footwear. It is not in dispute that the footwear is covered under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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