((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 260 OF 2006 The Commissioner of Central Excise, Nashik ... Appellant Versus Sharad Jambhekar & Associates... Respondents Mrs. S.V. Bharucha with Mr. R.C. Master with Mr. H.P. Chaturvedi for Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED: AUGUST 31, 2007 DATED: AUGUST 31, 2007 DATED: AUGUST 31, 2007 P.C.: P.C.: P.C.: . Considering section 76 and 80 of the Finance Act, 1984, we have held that there is discretion with the appellate authority. Once that be the case, the question of law as framed would not arise. Hence, appeal dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)