IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON CENTRAL EXCISE APPEAL NO.213 OF 2006 The Commissioner of Central Excise & Customs, Nashik .. Appellant. Versus Shri D.R. Gade .. Respondent. Mr.A.S. Rao with Mrs.S.V. Bharucha for the appellant. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 26TH JULY, 2007. P.C. : 1. On the question of law as formulated in para 4(a), we find that on a consideration of Section 76 and 80, there is discretion in the authority of not imposing penalty. In the instant case, the Tribunal considering the facts on record has recorded a finding that the enhancement of penalty is arbitrary. This was within its discretion. 2. This is purely an exercise in discretion based on a finding of fact which it was empowered. No question of law, therefore, arises. 3. The appeal is dismissed with no order as to costs. (F.I. REBELLO, J.) (J.P. DEVADHAR, J.)