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TMI Blog2009 (3) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is directed against the impugned order which ordered as under : I have gone through the show cause notice, reply thereon and the submissions made by the assessee during the personal hearing. I find that the show cause notice bearing No. V/S. Tax/15/90/07 Adjn. BNG-II dated 18-6-2008 was issued for the limited purpose of enhancing the penalty under Section 76 of Finance Act, 1994 following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and has also argued that the proposed show cause notice to enhance the penalty would increase the liability of the assessee and it is seen the mistake is apparent on record and cited case laws in support of this. I do not agree with this contention as to the enhancement of penalty. As an adjudicating authority, I have already given my findings for imposing penalty under Section 76 vide my Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing on behalf of the applicant submits that the Order-in-Original dated 7-10-2008 was challenged in stay application by the applicant in Appeal No. ST/St/234/2008. The said Stay Order was heard by the Bench on 30-1-2009 and unconditional stay is granted. 4. On the other hand, learned SDR would submit that the Commissioner in Order-in-Original No. 23/2008, dated 7-10-2008 has confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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