Penalty cannot be enhanced without notice under Section 35A - CESTAT Kolkata ruling

The Appellate Tribunal CESTAT, Kolkata held that 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 succeeded in the case as the impugned order was deemed unsustainable due to lack of fair opportunity provided to the appellant.

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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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