9911796707
TMI Blog2007 (4) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ebut the contention of the respondent that they had resubmitted the installation report within two years of the import of the machinery through the State Health Department – exemption not deniable – revenue appeal dismissed - 5993 of 2001 - - - Dated:- 10-4-2007 - Ashok Bhan and Dalveer Bhandari, JJ. S/Shri K. Radhakrishnan, Sr. Advocate, Ajay Sharma and B.K. Prasad, Advocates, for the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per Notification No. 64/88, the respondent was required to submit a certificate certifying that the machinery imported had been installed within a period of two years from the date of import. 3. Respondent was issued a show cause notice dated 17-9-1998 alleging therein that the respondent had not complied with the conditions laid down in the notification and thus, it was not entitled to av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Respondent filed its reply to the show cause notice contending that it had fulfilled all the conditions of the notification and that the proceedings be dropped. 5. The authority-in-original confirmed the demand of duty and imposed the penalty as per show cause notice. 6. Respondent, being aggrieved, filed an appeal before the Tribunal which has been accepted by the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following finding: "……..We also observe that the appellant's contentions that they had submitted the Installation report to DGHS in 1992 and the same was returned to them by DGHS with the Direction to submit through State Health Department which also forwarded the requisite information about installation have not been rebutted by the Department. Thus the fact of installation of the imported e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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