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2018 (6) TMI 236 - AT - Central ExciseSSI exemption - use of Brand name of third party - Redemption fine - penalty - Held that:- As the appellant is using the brand name of third party and not paying duty thereon, the goods are held liable for confiscation. It is a fact on record that out of total value of the goods of ₹ 4,54,957/- the goods worth ₹ 76,544/- are agriculture equipments on which, no duty is payable by the appellant. In that circumstance, the total value of duty payable goods, after abatement is of ₹ 2,64,889/-, therefore, the redemption fine and penalty imposed on the appellant are on higher side - the redemption fine is reduced to ₹ 10,000/- and penalty is reduced to ₹ 5,000/-. Appeal allowed in part.
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