2007 (9) TMI 122

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..... ng Sec. 35A, hence set aside - E/456/2007 - A-1780/KOL/2007 - Dated:- 25-9-2007 - [Order per] - Ld. Counsel submitted that before exercising power under first proviso to Section 35A of the Central Excise Act, 1944 enhancing the penalty, the Ld. First appellate authority should have issued notice proposing such an action. In absence of a notice, the appellant being dealt behind its back, the im .....

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