2015 (4) TMI 238

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.... For the Respondents : Mr Jaideep Gupta, Sr. Adv. Ms Shweta Garg , Adv. Mr Rupesh Kumar, Adv. Mr B Krishna Prasad, Adv. ORDER Heard learned counsel for the parties and perused the record. Appellant No.1 herein is a hospital which had imported certain hospital equipments against three Bills of Entries, claiming the benefits of Notification No.64 /88 dated 01.03.1998. The benefit was given....

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....ulted into passing of an order dated 10.12.1999 by the Commissioner confirming the demand of duty of Rs. 16 ,16,089 /- and imposing penalty of equivalent amount on appellant No.1 as well as Rs. 1 lakh on appellant No.2 . The appellants challenged this order by filing two appeals before the Customs, Excise & Gold (Control) Appellate Tribunal (for short, 'the Tribunal'). The Tribunal vide th....