RAFIQUE MALLICK Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPELLANTS is a proprietor of a firm in name and style of M/s Metro Shoes, in appeal against an order directing the levy and payment of duty under Central Excise Act, 1944, on unbranded footwear in loose form, received from Clobbers at a godown at Jetha Warehouse Compound. Dr. Ambedkar Road; where labels were put on footwear so received, pair of shoes were packed in unit containers after such labeling, MRA declaration, logo, bar coating, after checking the footwear received. The shoes so labeled and packed were dispatched to Show Rooms all over for sale. The cobblers (karigars) would bill the appellants and the appellants in turn with mark up M/s Metro Shoes Pvt. Ltd., a closely held private limited company. 1.2 With amendment to Section 21F, with effect from 1.3.2003, the appellant applied for and took a registration in the name of the proprietory form and were paying duty, albeit under protest. Consequently the appellant, as submitted.

(2.) 1 After hearing both sides and considering the material it is found - -

(3.) WE would therefore uphold the levy of duty and remit the matter back to the Commissioner to grant abatements, if any, on proof of such shoes having been received in unit containers is produced to the Satisfaction of the Commissioner. Appeal allowed in above terms.