2012 (4) TMI 514

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..... cise Act, 1944. Proviso to sub-section (3) to Section 35A mandates that an order enhancing any penalty shall not be passed unless an appellant is given reasonable opportunity to show cause why such an order shall not be passed. It is elementary principle of jurisprudence that no one can be put into a situation adverse to the earlier situation without sanction of law. But such a golden principle wa .....

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..... rned Counsel that against the adjudication order, which had given concession of duty demand of Rs. 40,289/- to the assessee, Revenue went in appeal. That appeal was disposed by the same Commissioner (Appeals) by an order issued on 5-10-2011 imposing penalty of Rs. 1,70,553/-. Such an action of the Appellate Authority is unwarranted under law who did not look into past order which was issued vide N .....

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..... l not be passed unless an appellant is given reasonable opportunity to show cause why such an order shall not be passed. It is elementary principle of jurisprudence that no one can be put into a situation adverse to the earlier situation without sanction of law. But such a golden principle was given go bye by an Appellate Authority who has been entrusted with power of redressal of grievance. It is .....

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