https://www.taxtmi.com/caselaws?id=157999 Under section 55(6) of the Bombay Sales Tax Act, the appellate power in penalty matters is confined to confirming, cancelling, enhancing, or reducing the penalty, and does not include an implied power to remand for fresh adjudication. Once an appellate authority cancels or sets aside a penalty order, the original authority cannot reopen the same default and period to impose the same penalty again. As no remand direction was issued here, the fresh penalty order was without authority of law and was quashed. en-us Fri, 28 Aug 1992 00:00:00 +0530 Mon, 14 Oct 2013 17:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157999 Under section 55(6) of the Bombay Sales Tax Act, the appellate power in penalty matters is confined to confirming, cancelling, enhancing, or reducing the penalty, and does not include an implied power to remand for fresh adjudication. Once an appellate authority cancels or sets aside a penalty order, the original authority cannot reopen the same default and period to impose the same penalty again. As no remand direction was issued here, the fresh penalty order was without authority of law and was quashed. Case-Laws VAT and Sales Tax Fri, 28 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157999