Commissioner Of C. Ex. And Cus. vs Lion Security Services
2007 Latest Caselaw 854 Bom

Citation : 2007 Latest Caselaw 854 Bom
Judgement Date : 17 August, 2007

Bombay High Court

Commissioner Of C. Ex. And Cus. vs Lion Security Services on 17 August, 2007

Equivalent citations: 2008 9 S T R 529

Bench: F Rebello, D Bhosale

ORDER

1. The appeal is admitted on the questions of law as formulated in Paragraph 4 of the Appeal memo.

2. We find that considering Section 76 of the Central Excise Act read with Section 80, the authority has discretion to interfere with the penalty imposed. Once the discretion had been exercised and no arbitrariness is pointed out, it will not be possible for this Court to interfere.

3. In the instant case, we find no case for Interference. Hence, the appeal is dismissed.

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