https://www.taxtmi.com/caselaws?id=93870 The Revenue could not seek enhancement of the penalty because the adjudicating authority had already exercised discretion leniently after noting that duty had been paid during the pendency of adjudication. No grounds were shown to justify a higher penalty, and the quantum of penalty remained within the adjudicating authority's discretion. The appeal was rejected. en-us Tue, 16 May 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93870 The Revenue could not seek enhancement of the penalty because the adjudicating authority had already exercised discretion leniently after noting that duty had been paid during the pendency of adjudication. No grounds were shown to justify a higher penalty, and the quantum of penalty remained within the adjudicating authority's discretion. The appeal was rejected. Case-Laws Central Excise Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93870