TaxTMI 
TaxTMI 
2013 (2) TMI 394
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....patients and also reserve at least 10% of the hospital beds for indoor patients from poor families with income less than Rs.500/- per month. Later on, the department conducted investigation to find out whether the hospital was duly discharging their continuing liabilities under the notification. In this process, the hospital was called upon to produce their records. Statements were recorded from the functionaries of the hospital, wherein they admitted that they had not maintained records with regard to free treatment to outdoor patients or reservation of beds for poor indoor patients. Whatever records available were supplied to the investigators. On the basis of the results of the investigations, two show-cause notices were issued, one cove....
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....spital and Health Care Pvt. Ltd. vs. Union of India [1997 (89) E.L.T. 425 (S.C.)] and submits that the exemption was granted by the Government with the sole object that 40% of all outdoor patients of low income group should be able to receive free treatment from the hospitals claiming the exemption and, therefore, such hospitals must endeavour to achieve that objective at any cost. The appellant further points out that the very authority (Director General of Health Services) which had granted Customs Duty Exemption Certificates (CDECs) later on came to know that the respondent's hospital had not been able to discharge their obligations under the notification. The appellant finally says that the respondent's hospital has not fulfilled their ....
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....appeals be allowed. 5. The learned counsel for the respondent, per contra, submits that there is no forceful challenge to the findings recorded by the learned Commissioner and, therefore, at this stage, the prayer of the appellant is not liable to be granted. The learned counsel has produced a compilation of certificates issued by the State Health and other authorities from April 1993 to November 1999. He has also relied on certain decisions such as Apollo Hospitals Enterprises Ltd. vs. Union of India [2001 (133) E.L.T. 58 (Mad.)], Durgabhai Deshmukh Hospital vs. CC, Hyderabad, etc. 6. After giving careful consideration to the submissions, we are not impressed with the grounds raised in these appeals. Apart from reiterating the conditions....