TMI BlogLevy of penalty - The original authority did not impose any penalty whereas learned Commissioner...Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of penalty was done without following the procedure laid down in Section 128(3) - reasonable opportunity of showing cause against proposed order of enhancing penalty not provided - The impugned order is not sustainable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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