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TMI Blog2015 (6) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 At the outset it was conceded by Mr. S. Radhakrishnan, learned senior counsel appearing for the appellant/Union of India, that the duty involved in the present case is only Rs. 4,77,131/-. Keeping in view the smallness of the financial implication and the fact that the matter is otherwise decided against the Department by the CEGAT, we are not inclined to go into the merits of the appeal. The appeal is accordingly dismissed leaving the question of law open. In C.A No. 4947/2008 To put the controversy in short, the appeal of the respondent herein preferred against the demand of Customs duty raised by the appellant was dismissed by the Tribunal as time-barred. The respondent had given some justification for approaching the Tribunal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istry of Health and Family Welfare. The exemption is also available to other hospitals which are to be run for providing medical, surgical or diagnostic treatment not only without any distinction of caste, creed, race, religion or language but also,- (a) free, on an average, to at least 40 per cent of all their outdoor patients; and (b) free to all indoor patients belonging to families with an income of less than rupees five hundred per month and keeping for this purpose at least 10 per cent of all the hospital beds reserved for such patients; and (c) at reasonable charges, either on the basis of the income of the patients concerned or otherwise, to patients other than those specified in clauses (a) and (b). The appellant had, in the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -9-2014. After going through the said order dated 17-9-2014, we find the submission of Mr. Lakshmi Kumaran is factually correct. In the said case the direction was given in the following manner : The learned counsel would further contend that the Tribunal in certain cases has directed the Commissioner to consider the applicability and admissibility of the said Notifications to the assessees and if the notifications are applied the appellant-assessee would only be liable to pay the duty as per the rate fixed by the Central Government at the relevant time. 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 Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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