Bombay High Court
M/S Gangamai Industries And ... vs The Commissioner Of Customes, Central ... on 28 February, 2020
Bench: S.V. Gangapurwala, Shrikant D. Kulkarni
1
(1018) CEA-8-2017
IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
BENCH AT AURANGABAD
CENTRAL EXCISE APPEAL NO.8 OF 2017
M/s Gangamai Industries &
Constructions Ltd.,
Najik Babhulgaon,
Taluka Shevgaon,
District Ahmednagar ..Appellant
Versus
The Commissioner of Customs,
Central Excise & Service Tax
Goods & Service Tax (GST)
Aurangabad, now
The Commissioner of Customs,
Central Excise & Service Tax (GST)
Nashik ..Respondent
Mr S.B. Deshmukh, Advocate for appellant
Mr D.S. Ladda, Advocate for respondent
CORAM : S.V. GANGAPURWALA AND
SHRIKANT D. KULKARNI, JJ.
DATE : 28th February 2020
ORAL ORDER :
1. We have heard Mr Deshmukh, learned Counsel for the appellant and learned Counsel Mr Ladda for the respondent.
2. Mr Deshmukh placed reliance on the judgment of Apex Court in case of M/s Shoeline Vs. Commissioner of Service Tax, reported in (2017) 8 Scale
718.
3. Upon hearing the learned Counsel for the parties, the following question of law arises:
"Whether in the facts and circumstances of the case, the appellant is entitled for refund of the penalty and interest amount ?"
4. Admit. Mr Ladda waives notice for respondent. ( SHRIKANT D. KULKARNI, J.) ( S.V. GANGAPURWALA, J.) vvr ::: Uploaded on - 02/03/2020 ::: Downloaded on - 12/06/2020 12:19:15 :::