1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO. 64 OF 2007 APPEAL NO. 64 OF 2007 APPEAL NO. 64 OF 2007 The The The Commissioner Commissioner Commissioner of Service Tax ..Appellant of Service Tax ..Appellant of Service Tax ..Appellant Mumbai Mumbai Mumbai vs vs vs M/s M/s M/s Grant Grant Grant Medical College Gymkhana ..Respondent Medical College Gymkhana ..Respondent Medical College Gymkhana ..Respondent Mumbai Mumbai Mumbai Ms.S.V.Bharucha Ms.S.V.Bharucha Ms.S.V.Bharucha h/f h/f h/f Ms.H.P.Shah and Ms.H.P.Shah and Ms.H.P.Shah and Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi for Appellant for Appellant for Appellant CORAM CORAM CORAM : : : F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : : : 10th January, 2008 10th January, 2008 10th January, 2008 P.C. P.C. P.C. 1.1.1. The main contention as urged on behalf of the The main contention as urged on behalf of the The main contention as urged on behalf of the revenue revenue revenue is that considering section 76 of the is that considering section 76 of the is that considering section 76 of the Central Central Central Excise Act, the authorities had to impose Excise Act, the authorities had to impose Excise Act, the authorities had to impose the the the penalty as set out therein and there was no penalty as set out therein and there was no penalty as set out therein and there was no discretion discretion discretion to impose lesser penalty. After to impose lesser penalty. After to impose lesser penalty. After considering considering considering section 80, we find that such a section 80, we find that such a section 80, we find that such a discretion discretion discretion is vested in the authority. is vested in the authority. is vested in the authority. 2.2.2. In the light of that, in our opinion, no In the light of that, in our opinion, no In the light of that, in our opinion, no substantial substantial substantial question of law arises. Hence, the question of law arises. Hence, the question of law arises. Hence, the appeal appeal appeal is dismissed. is dismissed. is dismissed. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J) 2