2018 (4) TMI 1451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant 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 the brand name of third party, therefore, it w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 submitted that out of the total goods seized havi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 third party and not paying duty thereon, in that circu....