https://www.taxtmi.com/caselaws?id=269558 Where footwear was admittedly below the prescribed MRP limit, the MRP condition was treated as substantively complied with, and the alleged non-embossing of MRP on the goods was viewed as a technical lapse, especially since the MRP was stated to appear on the outer package and there was no clear admission or investigation showing non-compliance in earlier clearances. On that prima facie basis, immediate recovery of the duty demand and penalties was not justified, and waiver of the entire demand and penalties was granted in the stay proceeding. en-us Wed, 26 Nov 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269558 Where footwear was admittedly below the prescribed MRP limit, the MRP condition was treated as substantively complied with, and the alleged non-embossing of MRP on the goods was viewed as a technical lapse, especially since the MRP was stated to appear on the outer package and there was no clear admission or investigation showing non-compliance in earlier clearances. On that prima facie basis, immediate recovery of the duty demand and penalties was not justified, and waiver of the entire demand and penalties was granted in the stay proceeding. Case-Laws Central Excise Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269558