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2012 (7) TMI 6 - AT - CustomsExemption under Notification No. 64/88-Cus pre-condition Held that:- Appellant during 1995 and 1996 have failed to meet their obligation of treating at least 40% OPD patients free - obligation to treat at least 40% OPD patients and all indoor poor patients free and reserving at least 10% of the beds for this purpose is a continuing obligation and an integral part of the condition subject to which the exemption under Notification No. 64/88-Cus had been granted, the appellant, on account of their failure to treat at least 40% OPD patients free during 1995 and 1996 have become ineligible for the exemption - exemption notifications have to be construed strictly and non- fulfilment of the condition, whether intentional or unintentional will result in denial of the same Post import obligation - limitation Held that:- Provisions of Section 28 are not applicable for recovery of duty for violation of post-import conditions. Therefore, the duty demand has been correctly confirmed. SCN - Allegations without any basis - does not state as to which category the appellant's hospitals belongs - allegation aforesaid in the SCN cannot be considered to have brought out allegations in clear terms to grant fair opportunity to the appellant to defend Held that:- Without ascertaining the status of the appellant hospital, the Authority reached to abrupt conclusion on the allegation of not furnishing of details made in the SCN which was not the requirement of any disclosure by hospitals in terms of the Notification unless otherwise called for by Authorities under law - principles of natural justice is not followed matter to be remanded to the original authority Difference of opinion between members regarding exemption notification No.64/88-Cus and whether basis of allegation was disclosed to assessee Held that:- Matter referred to 3rd member for consideration of following question
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