https://www.taxtmi.com/caselaws?id=2944 The Appellate Tribunal CESTAT, Kolkata held that penalty cannot be enhanced under the first proviso to Section 35A of the Central Excise Act without issuing a notice to the appellant. The appellant succeeded in the case as the impugned order was deemed unsustainable due to lack of fair opportunity provided to the appellant. en-us Tue, 25 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2944 The Appellate Tribunal CESTAT, Kolkata held that penalty cannot be enhanced under the first proviso to Section 35A of the Central Excise Act without issuing a notice to the appellant. The appellant succeeded in the case as the impugned order was deemed unsustainable due to lack of fair opportunity provided to the appellant. Case-Laws Central Excise Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2944