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    <title>2017 (3) TMI 416 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeals, setting aside the Commissioner (Appeals) order. It held that supplying shoes to defense organizations below Rs. 250 per pair did not require MRP printing for exemption eligibility. Compliance with MRP conditions under exemption notifications was crucial, and lack of evidence of non-compliance led to granting exemption benefits to the appellant. The Tribunal emphasized the importance of meeting specific conditions for exemption eligibility, ultimately ruling in favor of the appellant and granting consequential benefits as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339913</link>
      <description>The Tribunal allowed the appeals, setting aside the Commissioner (Appeals) order. It held that supplying shoes to defense organizations below Rs. 250 per pair did not require MRP printing for exemption eligibility. Compliance with MRP conditions under exemption notifications was crucial, and lack of evidence of non-compliance led to granting exemption benefits to the appellant. The Tribunal emphasized the importance of meeting specific conditions for exemption eligibility, ultimately ruling in favor of the appellant and granting consequential benefits as per the law.</description>
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