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2013 (10) TMI 447 - CESTAT NEW DELHIActivity Manufacture OR Not – fixing of brand names / labels on bathroom fittings / accessories - deemed manufacture - SSI Exemption - Redemption Fine – Waiver of Pre-deposit – Held that:- None of the goods seized are covered by Third Schedule to the Central Excise Act, 1944 and as such the appellants activity does not amount to manufacture, and that even if items which were accepted by the appellant as bath room accessories are treated as falling under Heading 73.24 and 74.18 the total value of the goods covered by Third Schedule to the Central Excise Act would be about Rs.1,30,000/- for which the penalty of Rs. 2,00,000/- is too high - the redemption fine imposed for release of the goods is sufficient and as such the requirement of pre-deposit of penalty is waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal – the redemption fine imposed for release of the goods is sufficient and as such the requirement of pre-deposit of penalty is waived for hearing of the appeal - Stay granted.
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