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

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..... s unduly harsh. I therefore, following the ratio of the AR. Ashish V Patil [ 2006 (2) TMI 627 - CESTAT MUMBAI ] , set aside the impugned order and restore the penalty amount under section 76 of the Finance Act, 1994 to the originally determined amount. In the case of AR Ashish V Patil [ 2006 (2) TMI 627 - CESTAT MUMBAI ], it was held that appellant has paid the tax amount in full and als .....

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