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2016 (7) TMI 890 - CESTAT ALLAHABADPower of commissioner (appeals) to enhance the penalty - the power of the first Appellate Authority, in Revenue matter, were power of enhancement, is also vested in the Appellate Authority, the powers are coterminous with the adjudicating authority. In other words, what the adjudicating authority can do or could have done, can be done by the Id.Commissioner (Appeals). - Accordingly, we are not in agreement to the Id. Single Member's observation, that no higher penalty could have been imposed by the Id. Commissioner (Appeals), in the appeals filed by the assessee, which were both filed heard and disposed of prior to the filing of the appeals by the Revenue. - there is no error in the orders of the Id.Commissioner (Appeals) - Decided against the revenue.
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