TMI Blog2013 (2) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ification. He categorically observed that the records submitted by the hospital bore testimony to the fact that they had planned and endeavoured to provide the prescribed outdoor and indoor treatment to those who had approached them. It appears from the orders that whatever records provided by the hospital were examined and the statements given by the hospital authorities were also considered and the evidentiary value of all these materials was duly assessed by the Commissioner. We would have appreciated, if the appellant had questioned the basis of such findings in these appeals. No such challenge is forthcoming. In favour of assessee - Customs Appeal Nos. 492 & 493 of 2006 - 530 & 531/2012 - Dated:- 26-7-2012 - P.G. Chacko And M. Veera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and impose penalties on the respondent. The demands and allied proposals were contested. In adjudication of the dispute, the learned Commissioner of Customs ordered confiscation of the equipments and imposed penalties on the hospital apart from demand of duty with interest, in two separate orders. These orders were taken in appeal to this Tribunal and both the appeals were allowed by remand vide Final Order Nos. 1013 to 1031/2003 dated 07.8.2003, wherein the Commissioner was required to undertake de novo adjudication of the cases in line with earlier Final Order Nos. 1550 - 1552/2002 dated 4.12.2002 of the Tribunal. The orders impugned in the present appeals of the department were passed in pursuance of the remand order. 2. In the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant conditions by the hospital, he chose to hold in their favour on the premise that they had made all possible efforts to comply with those conditions. According to the learned Addl. Commissioner (AR), such a view was taken without sufficient evidentiary support and hence the conclusion reached by the adjudicating authority is untenable on facts and in law. In this connection, it is further submitted that the reasons stated by the learned Commissioner for granting exemption to the hospital is not in keeping with the relevant judgements of the Hon'ble Supreme Court and High Courts dealing with the scope of applicability of the notification. In this connection, reliance is placed on the Hon'ble Supreme Court's judgement in Mediwell cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly found that the hospital produced evidence of having complied with the conditions of the exemption notification. He categorically observed that the records submitted by the hospital bore testimony to the fact that they had planned and endeavoured to provide the prescribed outdoor and indoor treatment to those who had approached them. The learned Commissioner also took into account the free treatment given by the hospital to outdoor patients at free medical campus . None of these findings has been questioned, let alone with material support, by the appellant. It appears from the impugned orders that whatever records provided by the hospital were examined and the statements given by the hospital authorities were also considered and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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