2015 (5) TMI 205 - AT - Central Excise

Power of Commissioner to enhance penalty - Violation of principle of natural justice - Held that - Appellate order suffers from legal infirmity in absence of notice for enhancement of penalty. Accordingly, the appellate order is set aside - Decided in favour of assessee.

Summary

The appellate order was set aside due to legal infirmity in absence of notice for enhancement of penalty. The appeals were allowed and stay applications were disposed. No remand was warranted for further issuance of notice for retrial.