2018 (4) TMI 1451

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....nt ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein goods has been seized and confiscated, thereafter, allowed to be redeemed on payment of redemption fine and penalty. 2. The facts of the case are that the appellant is manufacturer of tractor parts and agricultural implements parts under the brand name of 'Five Star Super Spares'. As Five Star is t....

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....ar' and 'Five Star Super Spare is the brand of the appellant only, therefore, they were entitled to avail benefit of SSI exemption. Ín alternate, it is submitted by the ld. Counsel for the appellant is that all goods are meant for export and the appellant is exporting the said goods, therefore, they are not liable to pay duty on the said goods, hence, they cannot be seized. It is further su....

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....eard the parties and considered the submissions. 6. On consideration of submissions made by both the sides, I find that the issue whether the appellant is using the brand name of third party has not been contested by the appellant, therefore, the appeal is taken up for consideration only on the issue of imposition of redemption fine and penalty. 7. As the appellant is using the brand name of....