https://www.taxtmi.com/caselaws?id=101961 An enhanced penalty order was found unsustainable where it was passed without reasons, without proper consideration of the assessee's objections, and without due application of mind in the de novo proceedings. The authority had placed the assessee in a worse position than under the earlier adjudication without adequate justification, and the absence of a properly signed and reasoned order compounded the procedural defect. The enhanced penalty was therefore set aside, and the matter was remanded for fresh adjudication of penalty with an open mind and due regard to the relevant circumstances. en-us Wed, 27 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101961 An enhanced penalty order was found unsustainable where it was passed without reasons, without proper consideration of the assessee's objections, and without due application of mind in the de novo proceedings. The authority had placed the assessee in a worse position than under the earlier adjudication without adequate justification, and the absence of a properly signed and reasoned order compounded the procedural defect. The enhanced penalty was therefore set aside, and the matter was remanded for fresh adjudication of penalty with an open mind and due regard to the relevant circumstances. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101961