2018 (10) TMI 903

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..... om that in the decision of this Court in SGS India Pvt.Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT] - there is no reason to interfere in this Appeal - appeal dismissed. - CENTRAL EXCISE APPEAL NO. 146 OF 2017 - - - Dated:- 3-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Swapnil Bangur a/w Mr. J.B. Mishra, for the Appellant. ORDER : 1. This Appeal under Section 83 of the Fin .....

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..... nue is unable to point out any distinction in the facts and in law in this case from that in the decision of this Court in SGS India Pvt.Ltd. (supra). Thus, we see no reason to interfere in this Appeal. In view of the fact that the impugned order of the Tribunal followed the binding decision of this Court in SGS India Pvt.Ltd. (supra), the question as proposed does not give rise to the substan .....

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