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TMI Blog2017 (10) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: M.V. Ravindran This Appeal is directed against the Order-in-Appeal No.BHV-EXCUS-000-APP-089-15-16 dated 29.1.2016 passed by the Commissioner (Appeals III), Central Excise, Rajkot. 2. Heard both sides and perused the record. On perusal of the record, it transpires that the Appellant herein is contesting the enhancement of penalties by the first Appellate authority under the provision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of law, allowed the Appeal filed by Revenue and enhanced the penalty under Section 77 from Rs. 10000/- to Rs. 2,49,400/-; enhanced the penalty from Rs. 1802/- to Rs. 2000/- under Section 78 of Act, 1994. 4. I find that the argument put forth by the ld. Commissioner (Appeals) as regards the penalty which has also been enhanced by Section 78 seems to be no ground as there is enough reasoning gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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