2005 (6) TMI 311

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....per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,32,37,001/- and penalty of Rs. 5 lakhs. In this case the applicant made import of medical equipment and availed the benefit of Notification No. 64/88-Cus. dated 1-3-88. Demand was confirmed and appellant failed to fulfill the condition of Notification No....

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....t to patient can be made in subsequent period is rejected by the Hon'ble Supreme Court. The contention of revenue is that applicant had admitted that the treatment in the year 1995-96, the percentage of treatment of free patient is less than 40%. Therefore, the benefit of Notification was rightly denied. 5. We find that for the years 1994 & 97 and 1998-99 the applicant treated more than 40% ....