2018 (6) TMI 236

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....R 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 the brand name o....

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.... Star Super Spare' is the brand of the appellant only, therefore, they were entitled to avail benefit of SSI exemption. It is further submitted that out of the total goods seized, having value of Rs. 4,54,957/-, the value of the goods which are of agriculture implements is 76,544/- on which no duty is payable and after allowing the abatement, the value of goods on which duty is payable of Rs. 2,64....

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....g the brand name of third party and not paying duty thereon, in that circumstances, the goods are held liable for confiscation. Further, I find that it is a fact on record that out of total value of the goods of Rs. 4,54,957/- the goods worth Rs. 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 aba....