https://www.taxtmi.com/caselaws?id=107675 Once an order-in-original imposing a nominal penalty was carried in appeal and expressly upheld, the original order merged in the order-in-appeal and attained finality. On that basis, the Commissioner (Appeals) could not later reopen the concluded matter and substitute the confirmed penalty with an enhanced penalty equal to the duty amount. The attempted enhancement was therefore held unsustainable and was set aside, preserving the earlier appellate determination. en-us Thu, 17 Oct 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107675 Once an order-in-original imposing a nominal penalty was carried in appeal and expressly upheld, the original order merged in the order-in-appeal and attained finality. On that basis, the Commissioner (Appeals) could not later reopen the concluded matter and substitute the confirmed penalty with an enhanced penalty equal to the duty amount. The attempted enhancement was therefore held unsustainable and was set aside, preserving the earlier appellate determination. Case-Laws Central Excise Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107675