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<h1>Appellate tribunal grants waiver of pre-deposit, cites violation of natural justice. Appeal stayed pending disposal.</h1> <h3>KIRLOSKAR POWER EQUIPMENTS LTD. Versus COMMISSIONER OF C. EX., PUNE-III</h3> The appellate tribunal granted the application for waiver of pre-deposit of penalties, finding the reviewing authority's order enhancing penalties to be ... By the power vested u/s 84, Commissioner, directed for reviewing the OIO and vide his review order directed the assessee/applicant filed a reply why the penalty be not enhanced – appellant submit that said order as passed by the Commissioner, as a reviewing 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 The appellate tribunal allowed the application for waiver of pre-deposit of penalties as the reviewing authority's order enhancing penalties was in violation of natural justice. The applicant's appeal is stayed until disposal. [Case: Appellate Tribunal CESTAT MUMBAI, Citation: 2008 (6) TMI 103 - CESTAT MUMBAI]