TaxTMI 
TaxTMI 
2000 (5) TMI 645
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....Recorders). 2.  The facts giving rise to this appeal may briefly be stated as under : 3.  The appellants are engaged in the manufacture and clearance of Radio Cassette Recorders falling under chapter Heading 8527.00 of the CETA. They assembled and housed radio cassette recorders in imported plastic cabinets bearing foreign brand names such as 'National' and 'Sony'. On visit to their factory premises on 6-9-90, it revealed that they were clearing radio cassette recorders which were permanently embossed with foreign marking and monograms such as 'National' and 'Sony'. The components and cabinets were, however, temporarily concealed by affixing a black tape. They were also affixing paper stickers of their own brand name 'Mitushi' o....
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....nk gurantee in lieu of confiscation of the goods as the same were already released to them against the bank guarantee. The Collector (Appeals) also confirmed the duty demand of Rs. 67,200/- in respect of 800 Radio Cassette Recorders already cleared by them during the period in question and imposed penalty of Rs. 30,000/- through the impugned order. 4. The learned counsel for the appellants has assailed the validity of the impugned order by contending that the appellants did not use the brand name/trade name 'National' and 'Sony' on their products as those names were already embossed on the cabinets and components received by them in their factory premises. Therefore, they could not be denied the benefit of Notification No. 175/86-C.E.....