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2013 (8) TMI 231 - AT - Central ExcisePenalty increased by First Appellate Authority on the appeal filed by Assessee – Held that:- The first appellate authority has not issued any show cause notice to the appellant for enhancement of the penalty, despite there being statutory provisions in Section 35A of Central Excise Act, 1944. To that extent, the impugned order of the first appellate authority is inconsistent with the provisions of Central Excise Act, 1944 and is unsustainable on that ground itself - The enhancement of penalty by the first appellate authority without issuing show cause notice to the appellant is held as unsustainable - Decided in favor of Assessee
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