ORDINARY ORIGINAL CIVIL JURISDICITON v. Shree Bilimora Modh Ganchi Samasta
Case at a glance
- Decided
- 26 Jul 2007
- Bench
- F I REBELLO, P DEVADHAR
Outcome
Remanded
The matter is remanded back to the
Provisions considered
- Finance Act, 1994 s. 80
Key paragraphs
- Para 44. In the light of that, the impugned order is set aside. The matter is remanded back to the Tribunal for denovo hearing and more so for consideration of Section 80 of the Finance Act,
Judgment
Mrs.S.V. Bharucha with Ms.Anamika Malhotra i/by T.C. Kaushik for the appellant. Ms.Aparna Hirandagi with Ms.Padmavati Patil & Mr.M.H. Patil for the respondent. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 26TH JULY, 2007. P.C. :
Admit. Heard forthwith.
Reliance was placed by the learned Tribunal on the decision of the Larger Bench in CCE, Gurgaon V/s. Machino Montell reported in 2004 (168) ELT 466 (Tri.LB). That judgment was set aside by learned Bench of the Punjab & Haryana High Court.
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. 2
Operative part
In the light of that, the impugned order is set aside. The matter is remanded back to the Tribunal for denovo hearing and more so for consideration of Section 80 of the Finance Act,
1994. (F.I. REBELLO, J.)
(J.P. DEVADHAR, J.)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The matter is remanded back to the
Which statutory provisions did this judgment involve?
Finance Act, 1994 — s. 80.
Which court decided this case, and when?
Bombay High Court, on 26 Jul 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.