Concessionary Duty Denied for Footwear; MRP Not Imprinted; Routine Invoices Insufficient; Demand Confirmed, Penalty Imposed.

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Full Text of the Document

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....Concessional rate of duty - Failure to mention / imprint MRP on Footwear - Mere existence of the invoices submitted in routine will not suffice for restricting the demand to the normal period. - Demand confirmed with penalty.....