2002 (10) TMI 653 - AT - Central Excise

Summary

The appellate tribunal upheld the demand of duty and imposed a penalty of Rs. 5,000 on the appellant. The Commissioner later enhanced the penalty to Rs. 3,19,016, which the appellant challenged. The consultant argued that the penalty should not have been increased after being confirmed by the appellate authority. The tribunal agreed and allowed the appeal, setting aside the enhanced penalty.