Bombay High Court
Ina Bearings India Pvt. Ltd vs The Commissioner Of Central Excise Pune ... on 25 September, 2018
Author: Riyaz I. Chagla
Bench: M.S.Sanklecha, Riyaz I. Chagla
S.R.JOSHI cexa-38-2018
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 38 OF 2018
INA Bearing India Pvt. Ltd., .. Appellant.
v/s.
The Commissioner of Central Excise,
Pune-I .. Respondent.
Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal, for the Appellant.
Mr. Vijay Kantharia with Mr. Dhananjay B. Deshmukh, for the
Respondent.
CORAM: M.S.SANKLECHA &
RIYAZ I. CHAGLA, JJ.
DATE : 25th SEPTEMBER,2018.
P.C:-
Heard.
2 Appeal admitted on the following substantial question of
law:-
"(a) Whether in the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the Appellant received Manpower Recruitment and Supply Agency Services from Schaeffler Group?
(b) Whether in the facts of the case and in law, the Tribunal was right in not following the orders of the co-ordinate bench and affirmed by the Hon'ble High Court in the case of Computer Sciences India Private Limited 2015 (37) STR 62 (All.) and the Hon'ble Gujarat High Court in the case of Arvind Limited 2014 (35) STR 496 (Guj.)?
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S.R.JOSHI cexa-38-2018
(c) Whether the purported finding of the Tribunal that the deputed person is not the employee of the Appellant is perverse?"
Mr. Kantharia, learned Counsel waives service for Respondent.
(RIYAZ I. CHAGLA,J.) (M.S.SANKLECHA,J.)
Digitally signed
Smita by Smita
Rajnikant Rajnikant Joshi
Date: 2018.09.27
Joshi 16:38:23 +0530
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