2007 (11) TMI 16 - HC - Central Excise

Appeal to HC - The Commissioner by exercising his revisionary power enhanced the penalty amount which is set aside by the tribunal in his previous decision against which no appeal has been made -Tribunal set aside enhancement of penalty on the ground that no question of law arises

Summary

The High Court of Bombay dismissed an appeal where a penalty was imposed on the respondent, then set aside, and later enhanced without appeal from the Revenue. The Tribunal upheld the appeal, and the High Court found no fault with this decision, dismissing the appeal.