https://www.taxtmi.com/caselaws?id=114433 An appellate authority cannot enhance a penalty without prior notice to the assessee where the governing provision makes such notice mandatory. The first proviso to Section 35A(3) required notice of the proposed enhancement before any increase could be ordered, and failure to issue such notice rendered the enhancement without jurisdiction. The penalty enhancement made in the Revenue's appeal was therefore unsustainable and the issue was decided in favour of the assessee. en-us Fri, 08 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 16:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114433 An appellate authority cannot enhance a penalty without prior notice to the assessee where the governing provision makes such notice mandatory. The first proviso to Section 35A(3) required notice of the proposed enhancement before any increase could be ordered, and failure to issue such notice rendered the enhancement without jurisdiction. The penalty enhancement made in the Revenue's appeal was therefore unsustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114433