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TMI Blog2017 (3) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... rdensome than the order appealed against. It does not entitle the appellate authority to enhance the penalty - Where the Legislature intends conferring a power upon an appellate or revisional authority to enhance the relief in favour of the respondent, it does so specifically - The impugned order enhancing the penalty was, therefore, without jurisdiction - petition allowed - decided in favor of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted an L-14A license entitling it to conduct retail business in country liquor. By an order dated 13.05.2016, respondent No. 2 Collector-cum-Deputy Excise and Taxation Commissioner, Ferozepur Division held that the petitioner had violated the excise rules making itself liable for punishment under the Act including the cancellation of the license. However, keeping in view the government reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner imposed an additional penalty of ₹ 4 lacs over and above the previous penalty of ₹ 1 lac . 5. It must be clarified that the amount of ₹ 1 lac was not a penalty, but only a payment enabling the petitioner to avail of the benefit of the stay order dated 18.05.2016. The question is whether the Excise and Taxation Commissioner was entitled in the petitioner s appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order appealed against or set it aside. It can also modify the order, but not to the further detriment of the appellant except as to an order for costs. Where the Legislature intends conferring a power upon an appellate or revisional authority to enhance the relief in favour of the respondent, it does so specifically. For instance, Sections 128 and 128-A of the Customs Act, 1962 (in short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confer such a power upon the appellate authority. The impugned order enhancing the penalty was, therefore, without jurisdiction. 8. The petition is, therefore, allowed to the extent of quashing the imposition of penalty of ₹ 4 lacs. It is clarified that this order does not operate against or in respect of the sum of ₹ 1 lac paid by the petitioner pursuant to the stay order dated 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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