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2013 (12) TMI 756 - AT - Central ExciseMotor Vehicle Parts being not exempted bearing the brand name of others found and seized – No registration taken - SSI exemption availed as the clearances were within the Exemption limit – Held that:- The appellant in addition to manufacture the goods of their own brand, were also manufacturing the goods bearing the brand name of other persons and as such in respect of the goods bearing the brand name of other persons, the SSI exemption was not available - The moment, to Appellant started manufacture of goods bearing the brand name of other person, which were liable to duty, they should have obtained Central Excise registration and started observing not Central Excise formalities - But the Appellant had neither obtained registration nor were observing any Central Excise formalities - the order upholding the confiscation of the seized goods and imposition of penalty is correct - the quantum of the redemption fine and the penalty which is equal to the assessable value of the goods, is on much higher side - the redemption fine is reduced and the penalty under Rule 25 is reduced - Decided partly in favour of Assessee.
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