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of <h1>Supreme Court remands penalty decision to Tribunal. No coercive recovery. Civil appeals disposed.</h1> <h3>SAI SERVICE PVT LTD. (FORMERLY SAI SERVICE STATION LTD.) Versus COMMNR. OF CENTRAL EXCISE, MUMBAI-I</h3> SAI SERVICE PVT LTD. (FORMERLY SAI SERVICE STATION LTD.) Versus COMMNR. OF CENTRAL EXCISE, MUMBAI-I - 2017 (7) G.S.T.L. J38 (SC) The Supreme Court remanded the matter to the Tribunal for fresh consideration of the penalty imposed on the appellant. No coercive steps should be taken to recover the penalty until the Tribunal's decision. Civil appeals are disposed of.
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