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2012 (11) TMI 447

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..... but there is no evidence on record to show that the patients who have been treated free of charge are having income below Rs. 500/- per month - goods are still in possession and use of the applicant. Therefore, the applicants have failed to make out a case for 100% waiver of the pre-deposit of the amounts - applicants directed to make a pre-deposit - C/609/2010 - S/608/2011-WZB/C-I(CSTB) - Dated .....

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..... Tribunal. The matter was remanded back on the ground that the applicants have filed a writ petition before the Hon ble High Court of Bombay for challenging the cancellation of certificate by DGHS. In second round of litigation, after the decision of the Hon ble High Court of Bombay to reconsider the cancellation of certificate, the DGHS confirmed their view. Therefore, the same order was passed in .....

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..... Viswanathan, ld. Advocate for the applicant appeared and submitted that in the earlier round of litigation stay was granted on the ground that the goods were confiscated, which were in the custody of the revenue and the same was sufficient for considering the application for hearing the appeal under Section 129E of the Customs Act, 1962. Therefore stay be granted. 3. He also contested the matte .....

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..... certificate allowing the applicants for obtaining exemption under Notification 64/88 and the said order has not been stayed by the Hon ble Apex Court. Moreover, during the course of hearing, it is admitted fact that although the equipment have been confiscated they are in the possession and use of the applicants. Further, we have also gone through the impugned order although the data has been reco .....

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