Absence of express power bars enhancement of penalty in appeal; appellate authority cannot worsen the appellant's position.

An appellate authority under Section 14 of the Punjab Excise Act, 1914 cannot enhance a penalty in the absence of express statutory power authorising such worsening of the appellant's position. The HC noted that an appellate body may confirm, set aside, or modify the order appealed against, but cannot increase liability unless the statute specifically permits enhancement, as seen in the Customs Act provisions cited by the Court. Because no corresponding power existed under the Punjab Excise Act, the enhanced penalty was held without jurisdiction and was quashed.

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Issues: Whether an appellate authority hearing an appeal under Section 14 of the Punjab Excise Act, 1914 could enhance the penalty imposed by the original authority.

Analysis: Section 14 of the Punjab Excise Act, 1914 confers a right of appeal against an original or appellate order, but it does not confer any express power on the appellate authority to make the order more burdensome than the order appealed against. In the absence of a statutory provision authorising enhancement, an appellate authority may confirm, set aside, or modify an order, but it cannot increase the appellant's liability to its detriment. The Court noted that where the legislature intends to confer such a power, it does so specifically, as seen in Section 128 and Section 128-A(3) of the Customs Act, 1962, which expressly permit enhancement of penalty with procedural safeguards. No corresponding power exists under the Punjab Excise Act.

Conclusion: The appellate authority had no jurisdiction to enhance the penalty, and the additional penalty of Rs. 4 lakhs was quashed.

Ratio Decidendi: In the absence of an express statutory power, an appellate authority cannot enhance the penalty or otherwise worsen the position of the appellant in an appeal.

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