https://www.taxtmi.com/caselaws?id=114923 The Tribunal held that the Adjudicating Authority lacked the authority to make insertions in the order, overturning the Commissioner's decision to enhance the penalty through a corrigendum. The corrigendum was deemed invalid for not following principles of natural justice. The Tribunal confirmed the original penalty of Rs. 2,000 imposed under Sections 76 and 77 of the Finance Act, 1994, setting aside the increased penalty of Rs. 81,400. en-us Tue, 04 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 13:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114923 The Tribunal held that the Adjudicating Authority lacked the authority to make insertions in the order, overturning the Commissioner's decision to enhance the penalty through a corrigendum. The corrigendum was deemed invalid for not following principles of natural justice. The Tribunal confirmed the original penalty of Rs. 2,000 imposed under Sections 76 and 77 of the Finance Act, 1994, setting aside the increased penalty of Rs. 81,400. Case-Laws Central Excise Tue, 04 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114923