2006 (8) TMI 417

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..... R, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The challenge in the present appeal is to confiscation of goods seized from the premises of M/s. Lupin Laboratories Ltd and cleared from one M/s. Treatwell Pharmaceutical Pvt. Ltd. with an option to the appellant to pay a redemption fine of Rs 5.00 lakhs. 2. After hearing both sides, duly represented by Ms Aparna, ld Adv .....

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..... ch case confiscation of the goods is neither justified nor warranted. 3. The ld D.R. submits that no penalty has been imposed by the adjudicating authority on the appellant. However, the goods have rightly been held as liable to confiscation in terms of Rule 173Q(1) inasmuch as admittedly, in view of the findings arrived at by the Commissioner, no duty has been paid on the same, as shown in the .....

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