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of <h1>Penalty cannot be enhanced without notice under Section 35A - CESTAT Kolkata ruling</h1> <h3>JAGADHATRI BAKERS PVT. LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-IV</h3> JAGADHATRI BAKERS PVT. LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-IV - 2008 (222) E.L.T. 53 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata held that the penalty cannot be enhanced under the first proviso to Section 35A of the Central Excise Act without issuing a notice to the appellant. The appellant had paid the duty and penalty imposed by the original authority. The impugned order was deemed unsustainable as the appellant was not given a fair opportunity. The appellant succeeded in the case.
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