COMMISSIONER OF CUSTOMS Vs. HARKISANDAS NAROTTAMDAS HOSPITAL

JUDGEMENT

(1.) Heard learned Counsel for the parties. Perused appeal.

(2.) This appeal is directed against the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (Tribunal for short) dated 11th May, 2008; wherein, in the case of appellant, the Tribunal observed as under:

(3.) Mr. Desai, learned senior counsel appearing for the appellant submits that the Tribunal has relied upon the order of this Court dated 13th April, 2005 passed in W.P. No. 388/2005 [2009 (234) E.L.T. 426 (Bom.)] to which one of us (Daga, J.) is party; wherein observations were made in para-5 thereof, reading as under: