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TMI Blog2007 (4) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order] - Revenue has filed the present appeal under Section 130E of the Customs Act, 1962 (hereinafter referred to as 'the Act') against the impugned judgment and final Order No. 1966/2000-B dated 7-11-2000 of Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal No. C/6/2000-B, allowing the appeal filed by the respondent. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Respondent was called upon to explain in writing within 15 days from the date of receipt of show cause notice as to why: "(a) a duty of Rs. 19,42,759/- on the said hospital equipment should not be demanded under provisions of Section 28 of the Customs Act, 1962. (b) Interest @ 20% per annum should not be demanded i.e. Rs. 27,19,362/- with effect from the date of clearance of the said equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d senior advocate appearing for the revenue, after taking instructions from the officers who were present in the court, had confined its submission with respect to non-furnishing of the installation certificate of the machinery within a period of two years, as indicated in the show cause notice. 9. Respondent's case before the Tribunal was that they had submitted the installation certificate to D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal could not rebut the contention of the respondent that they had submitted the installation report within time to the DGHS, New Delhi which was returned to it with a direction to resubmit the same through the State Health Department which the respondent did within two years of the import of the machinery. 12. The finding recorded by the Tribunal is a finding of fact which stands unrebutted, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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