2015 (1) TMI 333

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..... t. 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 ap .....

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..... without issuing any show cause notice. It is the case of the learned counsel that as per the provisions of section 35A, the first appellate authority has to issue a show cause notice for enhancement of the penalty. 4. On perusal of the records, we find that the adjudicating authority has imposed penalty on the appellant under rule 25 of the Central Excise Rules, 2002. The first appellate autho .....

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