9911796707
TMI Blog2007 (2) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Revenue came in Cross Objection praying that the order of adjudication be upheld without the ground of Cross Objection signed by the authority, who verified the memorandum of Cross Objection. 3.1 Ld. Counsel appearing for the appellants submitted that against the order of the adjudication passed on 5-12-2000, the appellant was before this Tribunal on two issues. The first issue was whether patients treated in the outdoor medical camp, were required to be taken into account for computing the respective percentage as required by Customs Notification No. 64/88-C.E., dated 1-3-88. The second issue was whether outdoor facility of the appellant was confined to members of their community. So far as the first issue is concerned, that was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-88. In view of the decision of the ld. Adjudicating Authority, the appellant being aggrieved has sought redressal before this forum for appropriate relief, reversing the decision of confiscation, redemption fine and imposition of penalty as well as duty. 3.4 Ld. Counsel further submitted that the medical equipments imported related to the year, 1988 to 1992 and they fully complied with the Notification 64/88-Cus. dated, 1-3-88, for which the Tribunal directed in the manner aforesaid. Therefore, the ld. Adjudicating Authority committed grave error without considering appellate direction of the Tribunal. In support of his contention, he submitted that not only 40% free treatment to the outdoor patient is rendered, they have also extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discrimination. He also relied on the various decisions, such as, (i) Commissioner of Central Excise, Panchkula v. ISH Rolling Mills reported in 2004 (167) E.L.T. 126, (ii) Commissioner of Central Excise, BBSR II v. Raunaq International Ltd. reported in 2004 (163) E.L.T. 321, (iii) Mediwell Hospital Health Care Pvt. Ltd. v. Union of India reported in 1997 (89) E.L.T. 425, (iv) Commissioner of Customs v. Jagadish Cancer and Research Centre reported in 2001 (132) E.L.T. 257, (v) Apollo Hospitals Enterprises Ltd. v. Union of India reported in 2001 (133) E.L.T. 58, (vi) Kamineni Hospitals Ltd. v. Commissioner of Customs, Hyderabad reported in 2003 (155) E.L.T. 574, (vii) Down Town Hospitals Ltd. v. Commissioner of Customs, Airport, Kolkata re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enuinely felt that the claim of the assessee was not tenable and that, if it was accepted, the Revenue would suffer. But what Sri Reddy overlooks is that we are not concerned here with the correctness or otherwise of their conclusion or of any factual mala fides but with the fact that the officers, in reaching their conclusion, by-passed two appellate orders in regard to the same issue which were placed before them, one of the Collector (Appeals) and the other of the Tribunal. The High Court has, in our view, rightly criticised this conduct of the Assistant Collector and the harassment to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate heirarchy. It cannot be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carry out the direction of the Tribunal made on 14-1-02 which has reached finality without any appeal by the Revenue against that order or such order stayed by higher courts, we direct that the first issue referred to above is to be decided on the basis of the appellate direction made on 14-1-02. When there was no difference in the mode of treatment as well as manner of provisions of service by way of diagnosis and dispensing of medicines to the patient in the camp, they no way differ from the patients treated in the outdoor department of the appellant s hospital. 8. In the result, appeal is allowed in the manner indicated above, remanding the matter to the lower appellate authority, on the limited issue aforesaid. 9. Cross Objection f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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