TMI Blog2015 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... for availing an opportunity of hearing before the Commissioner, the assessee-appellant shall deposit 40% ad valorem if the same has not been realised from him. We have not addressed to any aspect, namely, the applicability of Notification or modification of rate of interest. - Appeal accordingly disposed of. - Civil Appeal No. 5000 of 2006 with C.A. Nos. 1049, 1397, 5596, 5653, 6117-6118, 6920 & 7165 of 2008, 1333 of 2009, 6600 of 2008, 3986 & 4059 of 2009, 6575 of 2003 and 6789-6790 of 2010 - - - Dated:- 17-9-2014 - Dipak Misra and Vikramajit Sen, JJ. ORDER Civil Appeal No. 5596/2008 : Heard Mr. V. Sridhran learned senior counsel appearing for the appellant along with Mr. Alok Yadav and Mr. K. Radhakrishan learned senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for Children - 2005 (188) E.L.T. 306 (T) where charging of registration fee at the rate of ₹ 10/- from outdoor patient and ₹ 20/- from indoor patients was held as amounting to violation of conditions of notification No. 64/88. As regards reservation of beds it was submitted that it was mandatory that 10% beds are specifically reserved as has been held by the Karnataka High Court in Medical Relief Society case. He also invited attention to the information submitted by the hospital regarding free treatment given to the indoor patients from which it was evident that medicines were also being charged for from most of the patients. Be it stated, the said Notification contains a table which need not be reproduced. In our conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case would be covered by the Notification No. 65/88, dated 1-3-1988 as well as the Notification No. 118/86, dated 7-2-1986 as both the notifications, as submitted by the learned counsel, have relevance. Regard being had to the totality of the circumstances, we direct that the Commissioner should consider whether the appellant can avail the benefit under the aforesaid Notifications. We may hasten to add that we have not expressed any opinion as regards the admissibility of the benefit or imposition of interest. We may further add that the Commissioner shall decide the matter within a period of six months after affording an adequate opportunity of hearing to the appellant. We would have directed the assessee-appellant to deposit 40% of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. Without entering into the justifiability of the submission, we only direct the Commissioner to consider the rate of duty leviable on the assessee in the backdrop of aforesaid Notifications referred to hereinabove. We have been apprised by Mr. Shridharan that the entire duty amount levied by the Revenue has already been deposited. Therefore, we direct the Commissioner to consider the claim put forth by the appellant-assessee within a period of four months, after a specific application in that regard, is filed before the Commissioner within a period of four weeks from today. Needless to say, the Commissioner shall afford an adequate opportunity of hearing to the appellant-assessee. With the aforesaid directions, the appeal stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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