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High CourtsDivision Bench(2007) 07 BOM CK 0109

Commr. of C. Ex. and Cus. vs Shree Bilimora Modh Ganchi Samasta Pancha

Bombay High Court · Decided on 26 July 2007 · Citation: (2008) 9 STR 226

HON’BLE JUDGES
J.P. Devadhar, J · F.I. Rebello, J
CASE NUMBER
Central Excise Appeal No. 202 of 2006
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Judgment

4 paragraphs · 131 words
1.

Admit. Heard forthwith.

Reliance was placed by the learned Tribunal on the decision of the Larger Bench in 2004 (96) ECC 180 . That judgment was set aside by learned Bench of the Punjab & Haryana High Court Commissioner of Central Excise Vs. Machino Montell (I) Ltd., .

2.

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.

3.

In the light of that, the impugned order is set aside. The matter is remanded back to the Tribunal for de novo hearing and more so for consideration of Section 80 of the Finance Act, 1994.