2005 (11) TMI 290

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....Consultant, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - We have heard both sides on the question of pre-deposit and interim stay. It appears from the impugned order that the Commissioner was impressed by the fact that the custom duty exemption certificates were withdrawn by the Director of Health Services on 25-1-97....

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....vices by letter dated 7-6-95. He then stated that, since some of the equipment imported under the said Notification No. 64/88, dated 1-3-88 had become obsolete and also consequent on the withdrawal of the Notification, the system of maintaining records for free out-patient and in-patient treatment was dispensed with. There was no admission made by the Director that no such free treatment was given....