2007 (4) TMI 430

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....e Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order]. - Heard both sides. In the instant appeal the goods involved are pharmaceuticals which are meant to be exported to Russia. After manufacturing the goods, samples were drawn and sent to Russia for testing purpose. On conducting test the goods were found to be not fit for human consumption. Therefore, goods which were warehou....

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.... very much applicable since the goods are deemed to be lying in the factory premises and they were found to be unfit for human consumption. In this regard he relied upon Tribunal's decision in Appeal No. A/2016/06 Order No. A/1683/C-IV/SMB/ WZB/2006 dated 27-9-2006 [2007 (207) E.L.T. 613 (Tri. - Mumbai)] in the case of M/s. Associated Capsules Pvt. Limited. wherein in an identical facts and circum....