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2010 (8) TMI 266

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..... der the appellant's case on merits - Commissioner's order, which did not make particular reference to the facts of the case of Sunitidevi Singhania Hospital and Medical Research Centre, could be considered to be manifestly erroneous in so far as this applicant is concerned – Appeal allowed - C/448/2002 - M/331/2010-WZB/C-II/(CSTB) - Dated:- 9-8-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Ga .....

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..... come of denial of the benefit of Notification No. 64/88-Cus., dated 1-3-1988 to the hospital. In the final order dated 19-1-2006 ibid., which was passed as a common order in appeals C/1267/99 (filed by M/s. Miraj Medical Centre W. Hospital), C/448/02 (filed by the present applicant), C/673 and 737/05 (filed by Dr. Balabhai Nanavati Hospital), this Tribunal upheld the view taken by the lower author .....

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..... application which, however, came to be rejected as time-barred vide order dated 12-10-2007, against which the party approached the Hon'ble High Court in a writ petition, which also came to be dismissed. The Hon'ble High Court's order was taken in appeal to the Supreme Court and the Apex Court disposed of Civil Appeal No. 6704 of 2008 on 17-11-2008 remanding the case to this Tribunal for fresh deci .....

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..... ted 19-1-2006, considered only the factual matrix involved in the case of Miraj Medical Centre W. Hospital (appellant in C/1267/99) and did not consider the factual aspects pertaining to the other appellants. Their Lordships observed thus "Appellants' case had purported to have been determined on the question of law without taking into consideration the question whether the law so laid down by the .....

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