1999 (2) TMI 351

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....ta Dutta (Sen), Advocate, for the Respondents. [Order per : P.C. Jain, Vice President]. - Ld. Advocate Shri S.K. Bagaria prays for waiver of pre-deposit and stay of recovery of Rs. 43,32,453.58 demanded as duty and of an equal amount of penalty under Rule 173Q. 2.  Briefly stated the facts of the case are as follows :- Section 4 lays down the guidelines for determining value of excisable....

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....ment, if any, from such retail sale price as the Central Government may allow by notification in the official gazette". 2.2  By Notification No. 39/97-C.E. (N.T.), dated 27-8-1997 the Central Government in exercise of its power under Section (1) of Section 4A notified foot-wear falling under Tariff Heading 64.01. This notification was to come in force from 1st day of September, 1997. Simulta....

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....ion 4 only, because in view of the lower authorities the notifications isued under Section 4A i.e. Notification Nos. 39/97 and 40/97 are merely exemption notifications. Value will have to be determined, in view of the wordings of Section 4, only under Section 4, in order to determine the scope of Tariff sub-heading 6401.12. 4.  On the other hand ld. Advocate appearing for the applicants/appe....

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.... first two parts of the show cause notice dated 27-5-1998. The sum and substance of the allegations made in the said show cause notice has already been set out above as contention of the Revenue. 6.  We have carefully considered the pleas advanced from both the sides. We note that it is not disputed that foot-wear falling under Tariff Heading 64.01 have been specified as the goods intended t....