https://www.taxtmi.com/caselaws?id=248741 The Tribunal set aside the impugned order for the enhancement of penalty, as the department had accepted that no penalty was warranted. The Tribunal found that since the penalty was not warranted at all, the question of enhancing it did not arise. The Tribunal differentiated this case from the cited case law, emphasizing the unique circumstances. Consequently, the impugned order was deemed to have no merit, and the appeals were allowed, with the stay application disposed of accordingly. en-us Thu, 23 Jan 2014 00:00:00 +0530 Mon, 23 Jun 2014 09:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248741 The Tribunal set aside the impugned order for the enhancement of penalty, as the department had accepted that no penalty was warranted. The Tribunal found that since the penalty was not warranted at all, the question of enhancing it did not arise. The Tribunal differentiated this case from the cited case law, emphasizing the unique circumstances. Consequently, the impugned order was deemed to have no merit, and the appeals were allowed, with the stay application disposed of accordingly. Case-Laws Customs Thu, 23 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248741