2009 (10) TMI 727
X X X X Extracts X X X X
X X X X Extracts X X X X
....pondent. ORDER Schwan Stabilo Cosmetics GMBH & Co. KG., Germany has filed this appeal against the impugned order wherein it was held by the lower appellate authority that the appellant are not the aggrieved persons. Hence, they have not legal right in all the proceedings of the case. 2. The adjudicating authority imposed a redemption fine of Rs. 2 lakhs and a penalty of Rs. 50,000/- on th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....quirement of Drugs and Cosmetics Rules, 1945, and held liable for confiscation a redemption fine of Rs. 2 lakhs was imposed with penalty of Rs. 50,000/- on the importer i.e. M/s. Hindustan Uniliver Ltd. The present appellant being the owner/exporter of the above said impugned goods filed an appeal before the Commissioner (Appeals) against the said confiscation and imposition of the penalty but the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n against whom a decision has been pronounced which has wrongfully deprived him of something, or wrongfully affected his title to something. He further relied on Babuaram and others v. State of U.P. and Another (1995) 2 Supreme Court Cases 689 wherein it was held that the person aggrieved must, be one who has suffered a legal grievance because of a decision pronounced by civil court giving higher ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s being the owner of the impugned goods are the aggrieved person. In the facts and circumstances of the case, the appellants are having a legal right to challenge the order-in-original before the Commissioner (Appeals). The Commissioner (Appeals) failed to appreciate the facts that the present appellants are the only aggrieved person being the owner of the goods. 8. With these observations, I d....
TaxTMI