TMI Blog2007 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... g application is for rectification of the final order on the ground that the said order was passed without considering the substantial grounds raised in the memo of appeal. We have heard learned counsel for the hospital and learned SDR for the Revenue. 2. At the outset, we note that one of the applications before us is to rectify the final order while the other application is to set it aside. Notwithstanding this inconsistency, we proceed to deal with the matter. 3. On 20-6-2007, there was no representation for the hospital despite notice, nor any request for adjournment. In the circumstances, we examined the records (including the grounds of appeal), heard learned SDR and disposed of the appeal on merits. After verification of reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods in question. It is also claimed that the hospital is possessed of records evidencing due compliance with the requirement of free treatment to poor patients and other requirements under the Notification for the relevant period. However, neither of these records has been shown to us even at this stage. In other words, there is no attempt to substantiate the grounds of the present applications. 5. Moreover, we notice that one of the applications is under Rule 20 of the CESTAT (Procedure) Rules, 1982. This rule as it stood originally reads as under :- Action on appeal for appellant s default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question now is whether this application has to be entertained under Section 129B(2) of the Customs Act. The reason stated by the hospital in support of this application is that this Bench did not consider the substantial grounds raised in the memo of appeal. After revisiting the grounds of appeal, we find that we considered all the substantial grounds raised therein, and passed the final order as rightly pointed out by learned SDR. Misc. Application No. 592/07 is, therefore, dismissed on merits. 7. If the party has produced the original certified copy of the final order for the purpose of the aforesaid applications, the same may be returned to them upon an application of theirs. (Dictated and pronounced in open court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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