2007 (4) TMI 231

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....i Balbir Singh Gupta, Advocate, for the Respondent. [Order] - Revenue has filed the present appeal under Section 130E of the Customs Act, 1962 (hereinafter referred to as 'the Act') against the impugned judgment and final Order No. 1966/2000-B dated 7-11-2000 of Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal No. C/6/2000-B, allowing the app....

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....of exemption under Notification No. 64/88. Respondent was called upon to explain in writing within 15 days from the date of receipt of show cause notice as to why: "(a) a duty of Rs. 19,42,759/- on the said hospital equipment should not be demanded under provisions of Section 28 of the Customs Act, 1962. (b) Interest @ 20% per annum should not be demanded i.e. Rs. 27,19,362/- with effect fro....

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....r the parties. 8. During the course of arguments, learned senior advocate appearing for the revenue, after taking instructions from the officers who were present in the court, had confined its submission with respect to non-furnishing of the installation certificate of the machinery within a period of two years, as indicated in the show cause notice. 9. Respondent's case before the Tribunal ....