2012 (11) TMI 439

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....llant. Shri A.K. Prabhakar, Superintendent, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Common issue is involved in all these applications; therefore they are being taken up together. 3. The applicants filed applications for early hearing of the stay applications. As the stay applications are listed for hearing today, the appli....

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....availed the benefit of Notification No. 5/2006-C.E. as the applicant has failed to fulfil the condition of the Notification. 5. The contention of the applicants is that the applicants are fixing the MRP in all the footwear on the insole whether it is cleared to the so-called industrial consumers or to the dealers and traders. Therefore the applicants were rightly paying the duty as per Sec....

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....benefit of Notification. 7. We find that the applicants are availing the benefit of  Notification No. 5/2006 and as per the condition of the Notification, the retail sale price has to be indelibly marked or embossed on the footwear itself. The applicants admitted that they are merely sticking a sticker showing MRP on the footwear. In these circumstances, prima facie the applicants had....