Commr. Of C. Ex. And Cus. vs Shree Bilimora Modh Ganchi ...
2007 Latest Caselaw 780 Bom

Citation : 2007 Latest Caselaw 780 Bom
Judgement Date : 26 July, 2007

Bombay High Court

Commr. Of C. Ex. And Cus. vs Shree Bilimora Modh Ganchi ... on 26 July, 2007

Equivalent citations: 2008 9 S T R 226

Bench: F Rebello, J Devadhar

ORDER

1. Admit. Heard forthwith.

Reliance was placed by the learned Tribunal on the decision of the Larger Bench in CE, Gurgaon v. Machino Montell . That judgment was set aside by learned Bench of the Punjab & Haryana High Court .

2. It is the contention of the learned Counsel for the respondents that in this case it does not involve excise duty but service tax and what the Tribunal ought to have considered is Section 80 of the Finance Act, 1994 which is not considered.

3. In the light of that, the impugned order is set aside. The matter is remanded back to the Tribunal for de novo hearing and more so for consideration of Section 80 of the Finance Act, 1994.

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