1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.169 OF 2007 The Commissioner of Central Excise, Customs & Service Tax. ...Appellant. vs. M/s.Desk to Desk Courier and Cargo Ltd. ...Respondent. --- Mr.Y.R.Mishra with P.A.Dube, for Appellant. Mr.Prakash Shah i/b. PDS Legal, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 16TH July, 2008. 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. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) 2 ---