The Principal Commissioner Of ... vs Tech Mahindra Limited
2017 Latest Caselaw 6158 Bom

                                                                                                8-CEXA-157-15.doc

Sharayu.

             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                ORDINARY ORIGINAL CIVIL JURISDICTION 

                   CENTRAL EXCISE APPEAL NO. 157 OF 2015



      The Principal Commissioner                                                             ...Appellant

              Versus

      Tech Mahindra Limited                                                                  ...Respondent

                                                           ----------

      Mr. Swapnil Bangur, a/w Mr. Joel J. Carlos, for the Appellant.

      Mr. V. Shridharan, a/w Mr. Prakash Shah & MR. Jas Sanghvi,
      i/b PDS Legal, for the Respondent.


                                                           ----------


                                                            CORAM : ABHAY S. OKA AND
                                                                    RIYAZ  I. CHAGLA, JJ.

                                                            DATE     : 16 August 2017


      ORDER :

1. Heard learned Counsel appearing for the Appellant.

The Appeal is admitted on the following substantial questions of

law.

8-CEXA-157-15.doc

(i) Whether the CESTAT was justified in invoking the provisions of Section 80 of the Finance Act, 1994 to waive the penalty imposed upon the Respondent herein, for the period with effect from 18 April 2006 when the demand for the said period is confirmed by the CESTAT?

(ii) Whether the Tribunal under the facts and circumstances, was justified in setting aside the penalty under Sections 76, 77 and 78 of the Finance Act, 1994 imposed under the Respondent herein?

2. Advocate for the Respondent waives service.

[RIYAZ I. CHAGLA J.] [ABHAY S. OKA, J.]