2006 (8) TMI 644

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..... [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the present application of the department for stay of operation of the impugned order, we proceed to deal with the appeal. 2. In the impugned order, learned Commissioner (Appe .....

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..... xcise Notification, the goods was chargeable to nil rate of CVD. In the result, the party was found to be eligible for refund of the-entire amount of CVD paid by them as also the differential amount of BCD paid by them. Hence the refund order. 3. It is submitted today by the Authorised Representative of the respondent-Hospital that this Bench has already allowed the benefit of the above Custo .....

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..... to Central Excise Notification No. 6/2002 ibid. This benefit was rightly allowed to the party by the lower appellate authority. In the present appeal of the department, it is contended that the subject goods attracted S. No. 43 in the Table annexed to Notification No. 10/2003-C.E., dated 1-3-2003. Under this entry, all excisable goods (other than parts and accessories thereof) falling under Headi .....

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