TaxTMI 
TaxTMI 
2003 (3) TMI 573
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.... Advocate, for the Appellant. Shri U.B. Khalwadekar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of Rs. 5.16 lakhs and penalty imposed under Section 112(a) of the Act of Rs. 50,000/-. 2. In the order impugned in the appeal, the Commissioner has demanded the duty on the medical equipment imported by the applicant by c....
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....ice, full deposit of the duty has been ordered. 4. The departmental representative contends that the intention in the notice to pay duty is clear and refers to fraudulent activities of the applicant from which it would be clear that it was demanding duty. The annexure to the notice also refers to duty. 5. We are prima facie unable to accept this submission. The annexure to the noti....
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....e (o) of Section 111; penalty on the hospital under Section 112(a) and penalty on the Director General of Health Services under Section 112 of the Act. 6. It would therefore be possible to take a view that the allegations relating to the fraudulent acts of the applicant made with a view to support the proposal contained in Paragraph 19 for penalty. Such allegation would in any case be made....
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....ot able to find anything in Mediwell Hospital and Healthcare Pvt. Ltd. which leads to the view that while taking action against a hospital which has not complied with the conditions of the Notification 64/88, the provisions of law are not required to be complied with. This judgment, for example, would not support a view that, because the hospital has not complied with the provisions of law, the go....