Commissioner of Central Excise v. M/s.Quick Service
Case at a glance
- Decided
- 30 Aug 2007
- Bench
- F I REBELLO, P DEVADHAR
Provisions considered
- Finance Act, 1994 s. 76
Key paragraphs
- Para 22. In the instant case, in our opinion, no question of law would arise. Hence appeal is dismissed. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)
Judgment
IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.235 OF 2006 CENTRAL EXCISE APPEAL NO.235 OF 2006 CENTRAL EXCISE APPEAL NO.235 OF 2006 Commissioner of Central Excise ..Appellant. V/s. M/s.Quick Service ..Respondent. Mrs.S.V.Bharucha L.B.Pante for appellant. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 30TH AUGUST, 2007. DATED : 30TH AUGUST, 2007. DATED : 30TH AUGUST, 2007. P.C. :- P.C. :- P.C. :- 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. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)
(J.P.DEVADHAR, J.)
Questions this judgment answers
Which statutory provisions did this judgment involve?
Finance Act, 1994 — s. 76.
Which court decided this case, and when?
Bombay High Court, on 30 Aug 2007. The bench was F I REBELLO, P DEVADHAR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.