2012 (11) TMI 447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri Sanjay Karla, AR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  The applicant has imported certain medical equipments duty free by claiming the exemption under Notification 64/88, dated 1-3-1988. Later on, it was found that the certificate given by DGHS has been withdrawn/cancelled. Therefore, a show-cause notice was issued to the applicant for demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribunal has remanded the matter back again for reconsideration as the applicant have filed another writ petition in the Hon'ble High Court of Bombay challenging the second decision of cancellation of the certificate by DGHS. After dismissal of the writ petition by the Hon'ble High Court of Bombay, the applicant preferred an SLP before the Apex Court which is still pending disposal, but as there is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ge 10% indoor patients and 40% outdoor patients. These facts have been recorded in the impugned order also. Therefore considering the submissions, stay be granted. In support of his contention, he has relied on the decision of Jaya Diagnostic & Research Centre Ltd. v. C.C.E., Hyderabad - 2006 (196) E.L.T. 90 (Tri.-Bang.) and Lions Club of Poona Ukundnagar Charitable Trust v. C.C., Mumbai - 2011 (2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ients free of charge but there is no evidence on record to show that the patients who have been treated free of charge are having income below Rs. 500/- per month. The case law relied upon by the ld. Advocate are not relevant to the facts of this case. It is an admitted fact the goods are still in possession and use of the applicant. Therefore, the applicants have failed to make out a case for 100....