9911796707
TMI Blog2015 (6) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... e Factory, M/s D B Footwear, M/s Combat Boot Company, M/s Mahanjan Boot Factory & Shri P Chetan, Adv. for M/s Delhi Footwear, M/s New Advance Shoe Factory, M/s Ashoka International, M/s Ashoka Boot Factory, Shri Sunil Gupta, Partner & M/s Rajiv Shoe Factory For the Respondent : Shri Yashpal Sharma, Authorized Representative (DR) ORDER Per: Rakesh Kumar: The appellant companies are manufacturers of footwear. All of them were supplying footwear to Defence organisations at DGS & D rate which was less then Rs. 250/- per pair. The supplies were being made by availing full duty exemption under notification No.5/06-CE dated 01/3/06/(Sl.No.5) which prescribes nil rate of duty for the footwear of RSP not exceeding Rs. 250/- per pair subject to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Notification No. 5/03-CE (Sl. No. 5), that there is no dispute that the shoes supplied were of retail sale price not exceeding Rs. 250/-, that dispute is only on the point as to whether as per the condition of the exemption notification, the retail sale price was marked or not, that except for one case where the Director of the appellant company had given a statement that the price was not being marked, in other cases, there are no such statements, that in the case where the Director of the appellant company had initially given a statement that the price was not being marked, that statement was subsequently retracted by him, there is no seizure of the shoes supplied by the appellant, without RSP printed/embossed on them, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initially given the statement that the price was not being printed or embossed but he has subsequently retracted his statement. Other than this, there is no evidence that the appellant were not complying with this condition. The Department mainly relying upon the Standards of Weights and Measures Act and the Rules made thereunder which provide that in respect of sales to institutional buyers there is no requirement to print the MRP on the retail packs, has inferred that MRP was not printed/embossed. In our view the provisions of Standards of Weights and Measures Act and the Rules made thereunder have no reliance for complying with the conditions of this exemption notification. Even if in respect of a product being supplied to institutional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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