TMI Blog2018 (6) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are not entitled to avail benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003. Consequently, by denying the benefit of SSI exemption Notification, the goods were seized and allowed to be redeemed on payment of redemption fine and penalty. Against the said order, the appellant is before me. 3. The ld. Counsel appearing on behalf of the appellant submits that initially the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her side. 4. On the other hand, the ld. AR supported the impugned order and submits that it is not coming out whether the appellant is manufacturer of agriculture equipments or not? As the appellant was using the brand name of third party, therefore, they are not entitled for benefit of SSI exemption notification. 5. Heard the parties and considered the submissions. 6. On consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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