Commissioner Of Central Excise vs Quick Service
2007 Latest Caselaw 919 Bom

Citation : 2007 Latest Caselaw 919 Bom
Judgement Date : 30 August, 2007

Bombay High Court

Commissioner Of Central Excise vs Quick Service on 30 August, 2007

Equivalent citations: 2008 10 S T R 235

Bench: F Rebello, J Devadhar

ORDER

1. The question of law is framed at paragraph No. 4 in the appeal memo. The main issue is as to whether the Tribunal can impose penalty under Section 76 of the Finance Act, 1994. After considering the provisions of Sections 80 read with 76, we have held that there is discretion in the Tribunal to interfere with the penalty imposed. In the instant case, in our opinion, no question of law would arise. Hence appeal is dismissed.

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