2014 (5) TMI 491

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....R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri S P Mathew, Adv. For the Respondent : Shri Ahibaran, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-appeal no. BR/(88-189)M-I/2013 dated 26.06.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai I. Vide the impugned order, the low....

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....amely, packing or repacking; labeling or relabeling of containers, or; adoption of any other treatment to render the footwear marketable to the consumer. The further condition required to be satisfied for availing the exemption was "the exemption shall apply only to such footwear on which the retail sale price is indelibly marked or embossed on the footwear itself." There is no dispute about the f....

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....resent during the Panchanama proceedings and he observed that the marking was indelible and the lining was damaged on account of scratching and the printing was damaged. In view of the above findings recorded during the Panchanama proceedings, notice was issued to the appellant to deny the benefit of the exemption Notification and thereafter, the impugned demand was confirmed. 3. When the case ....

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...., no colour fading observed and the printing is readable". These two certificates indicate that the printing done by the appellant on the footwear was indelible and, therefore, the appellant was entitled to the benefit of the said exemption. However, these certificates have not been produced before the adjudicating authority and the appellate authority. 4. In the circumstances, we are of the co....