Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner...

Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of penalty was done without following the procedure laid down in Section 128(3) - reasonable opportunity of showing cause against proposed order of enhancing penalty not provided - The impugned order is not sustainable - AT .....

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