2008 (2) TMI 678 - AT - Central Excise

Quantum of Penalty - Held that - The contention in the remand proceeding, in absence of challenge to the penalty imposed by the first adjudication order, quantum of penalty cannot be enhanced - enhancement of penalty set aside.

Summary

The Appellate Tribunal CESTAT, New Delhi upheld demands against the appellant based on a previous decision. The penalty imposed in the impugned order was set aside as the quantum of penalty cannot be enhanced without challenging the initial penalty. The penalty was modified to Rs. 15,000/- and Rs. 20,000/-.