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    <title>2016 (9) TMI 933 - CESTAT  ALLAHABAD</title>
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    <description>Footwear manufactured and cleared under the relevant exemption notifications remained eligible for relief because the record did not show breach of the prescribed retail sale price limits or failure to meet the later marking condition. The department also did not substantiate the basis for demanding duty under section 11A, and the show cause notices contained inconsistent claims on MRP and the mode of clearance. On the facts, the notification conditions were satisfied, so the duty demand, penalties, and related orders were unsustainable.</description>
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      <description>Footwear manufactured and cleared under the relevant exemption notifications remained eligible for relief because the record did not show breach of the prescribed retail sale price limits or failure to meet the later marking condition. The department also did not substantiate the basis for demanding duty under section 11A, and the show cause notices contained inconsistent claims on MRP and the mode of clearance. On the facts, the notification conditions were satisfied, so the duty demand, penalties, and related orders were unsustainable.</description>
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