Bombay High Court
Commissioner Of C. Ex. And Customs vs Vinay Bele And Associates on 17 August, 2007
Equivalent citations: 2008[9]S.T.R.350
Bench: F.I. Rebello, D.B. Bhosale
ORDER
1. The main contention as urged on behalf of the revenue is that considering Section 76 of the Central Excise Act (sic)(Finance Act, 1994), the authorities had to impose the penalty as set out therein and there was no discretion to impose lesser penalty. After considering Section 80, we find that such a discretion is vested in the authority.
2. In the light of that, in our opinion, no substantial question of law arises. Hence, the appeal is dismissed.