2015 (4) TMI 238

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..... oner as to why the duty be not charged and penalty be imposed. It resulted into passing of an order dated 10.12.1999 by the Commissioner confirming the demand of duty of ₹ 16 ,16,089 /- and imposing penalty of equivalent amount on appellant No.1 as well as ₹ 1 lakh on appellant No.2 . The appellants challenged this order by filing two appeals before the Customs, Excise & Gold (Control) .....

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..... mar, 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 and goods were allowed to be cleared without payment of duty. The aforesaid Noti .....

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..... e demand of duty of ₹ 16 ,16,089 /- and imposing penalty of equivalent amount on appellant No.1 as well as ₹ 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 the impugned judgment dated 16.04.2003 upheld the finding of the Commission .....

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