2007 (4) TMI 430

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..... 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 warehoused under a bond were transported .....

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..... oods 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 circumstances of the case, the appeal w .....

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..... s, the Bench held that amounts to removal of the goods from the factory, as such no remission can be considered. Therefore, this decision stands on a different footing. 3. In the aforesaid circumstances I am of the view that appellants have strong prima facie case where by the impugned order can be stayed pending disposal of the appeal. Accordingly implementation of the impugned order is stayed .....

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