2012 (11) TMI 439

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..... efit of Notification No. 5/2006-C.E. as the applicant has failed to fulfil the condition of the Notification – Held that:- Applicants are availing the benefit of Notification No. 5/2006 and as per the condition of the Notification, the retail sale price has to be indelibly marked or embossed on the footwear itself - applicants admitted that they are merely sticking a sticker showing MRP on the fo .....

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..... The applicants are engaged in the manufacture of footwear. Foot wear is notified goods under Section 4A of CEA and the applicants were paying duty on the MRP of the footwear. The applicants have also availed the benefit of Notification No. 5/2006-C.E., dated 1-3-2006 and cleared the goods on concessional rate of duty. The demand is confirmed on the ground that part of production of footwear is cle .....

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..... so entitled for the benefit of the Notification. 6. The Revenue relied upon the findings of the lower authorities and specifically submitted that as per the provisions of Notification No. 5/2006-C.E. the MRP has to be indelibly marked or embossed on the footwear itself. The Revenue further content that the purpose of the condition is that as the footwear cleared by availing the benefit of conces .....

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