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2004 (10) TMI 373 - AT - Central ExciseExtract: .......tice of any intention to enhance penalty. Ld. Commissioner (Appeals) did not care to comply with this mandatory legal requirement. The enhancement of penalty, therefore, has to be held to have been made without jurisdiction. The case law cited by learned Counsel squarely supports this view. The impugned order is set aside and the appeal is allowed.
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