COMMISSIONER OF CUSTOMS (IMPORT) Vs. GAUTAM DIAGNOSTIC CENTRE

JUDGEMENT

(1.) In Customs Appeal No. 11/2005 it is admitted that the Revenue has challenged the order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 20th August, 2004 [2004 (177) E.L.T. 661 (Tri.-Mumbai)]. The appeal has been admitted on the following substantial questions of law. That reads as under :

(2.) It is conceded before us that all the questions which have been framed as substantial question of law by this Court and while admitting this appeal could not have been framed and considered at all. That is simply because the Revenue is aggrieved by the order of the Tribunal passed on the assessee's appeal. The assessee was aggrieved by the order of confiscation of the goods and levy of penalty. The demand for duty was not even confirmed by the Commissioner while adjudicating the show cause notice. That part of order passed by the Commissioner has not been questioned by the Revenue before the Tribunal. In such circumstances, question No. 3 is deleted. However, we will note the arguments of Mr. Rao based on question No. 3 to support the ultimate finding and conclusion of confiscation and penalty in the Commissioner's order.

(3.) The facts necessary to decide these questions in brief are that :-