TMI Blog2008 (6) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... iewing authority is in the violation of principles of natural justice - applicant was not issued SCN for enhancement of penalty as provided u/s 84 – hence stay is granted - ST/85/2008 - S/236/2008-WZB/C-II/(SMB) - Dated:- 20-6-2008 - Shri M.V. Ravindran, Member (J) Shri G.L. Nilawar, Consultant, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order] - This application i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty be not enhanced. After considering the submissions made before him, the Commissioner enhanced the penalties on the applicant. I find strong force in the contention raised by the id. Consultant, that the said order as passed by the Commissioner, as a reviewing authority is in the violation of principles of natural justice. It is seen from the record that the applicant was not issued show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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