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2015 (12) TMI 1250 - CESTAT CHENNAI

2015 (12) TMI 1250 - CESTAT CHENNAI - TMI - Imposition of redemption fine - Enhancement in penalty - Held that:- On the account of redemption fine, there is no material from the appellant to suggest that redemption fine should not have been imposed. There appears no reason to intervene to the quantum of redemption fine determined by learned Commissioner (Appeals). The appellant fails on this count but succeeds on the count of penalty. - Decided partly in favour of assessee. - C/40055/2013 - Date .....

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without issuance of notice to enhance penalty when Revenue was not in appeal before him. Law is well settled that in absence of appeal or cross objection by other side, the relief granted by a lower authority to a party cannot be reversed by an appellate authority. The appellate authority found no material on record to appreciate perversity of the order of Adjudicating authority. When he proposed to enhance penalty, he should have issued notice following the course of natural justice bringing o .....

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