2019 (2) TMI 1025

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr. Anil G. Shakkarwar, Member (Technical) Shri Jayant Kumar, Advocate for Appellants Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of common impugned Order-in-Original No. KNP-EXCUS-000-COM-58-16-17 dated 13/02/2017 passed by Commissioner of Customs, Central Excise & Service Tax, Kanpur. Therefore, they are t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SF and Ministry of Defence. The appellants were printing MRP on the goods cleared by them and they were availing benefit of Entry No.180 of Notification No.12/2012-CE dated 17.03.2012. According to the said notification footwear of retail sale price not exceeding Rs. 5,00/- per pair were fully exempted. It appeared to revenue that though the goods manufactured by appellants were notified under not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e same period taken was from 01.01.2011 to 31.12.2015. Further, for computation of said differential duty revenue has taken into consideration duty payable by adopting valuation under Section 4 of Central Excise Act, 1944 and duty actually paid following provisions of Section 4A of Central Excise Act, 1944 and duty payable as worked out as per provisions of Section 4 were reduced by duty actually .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ub-section (2) shall apply." We further note that said Sub-section (2) of said Section 4A is as follows:- "(2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e by the appellant. Further, we note that there were no allegations in the show cause notice taking into consideration the provisions of Section 4A of Central Excise Act, 1944 that there was any differential duty payable. 4. We, therefore, set aside the impugned order and allow both the appeals. The appellant shall be entitled for consequential relief, as per law. (Pronounced in Court)
Case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X