https://www.taxtmi.com/caselaws?id=255134 The Appellate Tribunal CESTAT MUMBAI set aside an order enhancing a penalty imposed on the appellant without a show cause notice, contrary to section 35A of the Central Excise Rules, 2002. Emphasizing procedural fairness and statutory requirements, the Tribunal remanded the matter for fresh consideration by the first appellate authority, stressing the necessity of adhering to due process and principles of natural justice in penalty imposition cases. This decision underscores the Tribunal's dedication to upholding legal standards and safeguarding parties' rights in administrative proceedings involving penalty assessments. en-us Wed, 17 Dec 2014 00:00:00 +0530 Thu, 08 Jan 2015 18:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255134 The Appellate Tribunal CESTAT MUMBAI set aside an order enhancing a penalty imposed on the appellant without a show cause notice, contrary to section 35A of the Central Excise Rules, 2002. Emphasizing procedural fairness and statutory requirements, the Tribunal remanded the matter for fresh consideration by the first appellate authority, stressing the necessity of adhering to due process and principles of natural justice in penalty imposition cases. This decision underscores the Tribunal's dedication to upholding legal standards and safeguarding parties' rights in administrative proceedings involving penalty assessments. Case-Laws Central Excise Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255134