TMI Blog2016 (8) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Commissioner (Appeals) under proviso to Section 128A (3) of Customs Act, 1962, to issue notice where enhancement of any penalty is proposed following the course of natural justice – Order does not sustain – appeal allowed. - C/COD/40097/2016 in C/40274/2016 - FINAL ORDER No. 40957/2016 - Dated:- 13-6-2016 - Shri D.N. PANDA, Judicial Member and Shri B. RAVICHANDRAN, Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of liability. 2.2 It is further submitted by the Ld. Counsel that ld. adjudicating authority has not yet proceeded with the direction of the ld. Commissioner (Appeals). He also submitted that the SCN issued to the appellant did not propose levy of penalty under section 114 of Customs Act, 1962. This he says relying on para-5 of the OIO at page-2 thereof. 3. Revenue contends that me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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