9911796707
TMI Blog2018 (2) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... ontainers, Indore. The dispute in the present appeal relates to liability of the appellant to pay Central Excise duty without availing small scale exemption under notification No.8/03-CE. The Revenue denied the SSI exemption on the ground that appellant used brand name of others in the manufacture of excisable goods and accordingly barred from availing said exemption. 2. Learned counsel appearing for the appellant submitted that prior to 29.4.10, provisions of notification No.8/03 CE was infact operating against them. However, amendment carried out on 29.4.10, brought in a change to the effect that : 4. The exemption contained in this Notification shall not apply to specified goods bearing a brand name or trade name, whether registered or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s packing material is manufactured by the third party, apparently with the different brand name meant for paints etc. In other words, the packing material is itself branded name and packing material is different from the brand name of contents. In such a situation, there are two brand names and we are dealing with the brand name of packing material itself, not with branded goods contained in such branded packing material. 7. We have heard both the parties and perused the material available on record. The dispute is with reference to usage of brand name of client in the manufacture of plastic containers. Admitted fact is that brand name is for such packing material only. We were informed that such packing material manufactured by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods and inputs, the same stands admitted by the Revenue and we confirm the same. The lower authorities confiscated and seized the goods value at Rs. 7,02,329/- for which the redemption fine of equivalent amount has been imposed. We note that redemption fine is excessive and cannot be justifiably equal to value of goods seized. Following the normal consistent practice of imposing redemption fine of around 15% of value of confiscated goods, we find the redemption fine can be reduced to around Rs. 1,00,000/- (Rupees One lakh only). Accordingly, the redemption fine imposed is reduced as above. Except for this modification, we find no reason to interfere with the impugned order. Accordingly, appeal is dismissed. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
