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2018 (4) TMI 1451 - CESTAT CHANDIGARHSSI exemption - use of Brand name of third party - N/N. 8/03-CE dated 01.03.2003 - Confiscation - redemption fine - penalty - Held that: - Although, the appellant is exporting the said goods but the appellant has not followed any procedure i.e. payment of duty, and claiming the rebate claim or goods have been exported under bond. The fact is on record that out of total value of the goods of ₹ 4,76,080/- the goods worth ₹ 2,83,192/- are agriculture equipments on which, no duty is payable by the appellant - the total value of duty payable on the goods after abatement of ₹ 1,35,022/-, therefore, redemption fine and penalty imposed on the appellant are on higher side, and are to be reduced. Appeal allowed in part.
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