2005 (9) TMI 452

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....amaniam, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal filed by the department is against an order of the Commissioner of Customs, against which the respondents had filed Appeal No. C/1250/98 which was disposed of by this Bench as per Final Order No. 763/2003, dated 5-8-2003 [2003 (158) E.L.T. 66 (T)]. 2. In the impugned order, learned Commi....

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....ght to have been penalised under Section 112 of the Act. The so-called "peculiar circumstances of the case" were not spelt out in the impugned order. That the party had given some free treatment to patients was not enough to exonerate them from penal liability under Section 112. Ld. Counsel for the respondents endeavoured to justify the Commissioner's decision as regards the proposal for imposing ....

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....ed fact. Nevertheless, ld. Commissioner chose not to impose any penalty on the assessee, having regard to the "peculiar circumstances of the case" and to the fact that they had given some free treatment to patients. As rightly pointed out by ld. SDR, none of the so-called "peculiar circumstances" was stated in the impugned order. We also find that the factum of the respondents having given some fr....