1987 (6) TMI 53

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..... Board at the instance of the party as against the levy of duty, the Board invoking the power under Section 128A(2) of the Act enhanced the penalty. The order enhancing the penalty is impugned in the writ petition. Section 128A(2) provides that the appellate authority, after giving opportunity has the power to enhance the levy of penalty. Notwithstanding this specific provision provided under Sect .....

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..... r on the ground that the levy of penalty is barred by limitation. It must be stated that this ground has not been raised at any time before the hierarchy of authorities and it is also not raised in the writ petition. But, however, it is stated that a petition has been filed for raising the ground of limitation as an additional ground. This petition is not numbered and it is at the stage of SR only .....

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