https://www.taxtmi.com/caselaws?id=115424 Penalty under Rule 209A for alleged abetment in duty evasion could not be enhanced to Rs. 25,000 on the basis of an order relating to another party, because that order had not been appealed by the Revenue and there was no remand or jurisdiction to alter it. The appellate authority was found to have acted beyond jurisdiction and without proper application of mind in treating the appellants at par with the other party. The penalty was therefore reduced to Rs. 1,000 each, with consequential refund relief. en-us Thu, 10 Mar 2005 00:00:00 +0530 Tue, 29 May 2012 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115424 Penalty under Rule 209A for alleged abetment in duty evasion could not be enhanced to Rs. 25,000 on the basis of an order relating to another party, because that order had not been appealed by the Revenue and there was no remand or jurisdiction to alter it. The appellate authority was found to have acted beyond jurisdiction and without proper application of mind in treating the appellants at par with the other party. The penalty was therefore reduced to Rs. 1,000 each, with consequential refund relief. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115424