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2015 (1) TMI 333 - CESTAT MUMBAIEnhancement of penalty without issuing any SCN - Held that:- adjudicating authority has imposed penalty on the appellant under rule 25 of the Central Excise Rules, 2002. The first appellate authority has enhanced the penalty without issuing any show-cause notice to the appellant. We find that the first proviso to the provisions of section 35A(3) mandates for issuance of a show cause notice. In the absence of any such show cause notice, we are of the view that the impugned order is liable to be set aside. At the same time, since the appeal filed by the appellant against the order of the adjudicating authority needs to be decided, we remand the matter back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice. - Matter remanded back - Decided in favour of assesse.
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