Whether Appellate authority has empowered to increase the penalty? Whether Appellate authority can impose a fresh penalty?

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Dated:- 6-4-2015
20 - Interest and Penalty No. In the case of Ghanshyam Textiles [2006 (10) TMI 423 - CESTAT MUMBAI] , it was held that penalty imposed by the Commissioner (Appeals) is unduly .....

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..... which is about 30% of the tax amount. As such, any pecuniary advantage gained by the appellant is neutralised by payment of interest. The appellant's case squarely falls under the provision of sectio .....

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