2003 (3) TMI 246

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.... : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 95.65 lakhs and penalty under Section 112 of the Act of Rs. 25,000/-. 2. The basis for the demand of duty and imposition of penalty is that the applicant did not comply with the conditions relating to free treatment of minimum number of outdoor and indoor patients and therefore the goods were not entitled t....

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....e to accept the Departmental Representative's plea that the goods having been given to the applicant for safe custody after seizure in its control and not in the control of the Department. The Department handed over the goods to the applicant for safe custody, after the goods were confiscated, and not redeemed on payment of fine, the title to them absolutely vests with the Central Government. We a....