Commissioner Of Central Excise And S.T. ... vs M/S A. R. Polymers Pvt. Ltd. Etc.

The Supreme Court examined whether the benefit under Notification No. 12/2012-CE, which exempts central excise duty for retail footwear sales up to Rs. 500 and limits duty to 6% for footwear priced between Rs. 501 and Rs. 1000, was applicable to footwear supplied to defense and paramilitary forces. The Court upheld the decision of the CESTAT, which allowed the respondent’s plea, emphasizing the interpretation of the notification's scope and the nature of the sale. The judgment clarifies the applicability of excise exemptions in cases involving bulk sales to government entities.