https://www.taxtmi.com/caselaws?id=330292 Section 35A(3) of the Central Excise Act, 1944 confers wide appellate power on the Commissioner (Appeals) to confirm, modify or annul the order under challenge, including enhancement of duty or penalty after giving the affected party due opportunity. The first appellate authority's power is coterminous with that of the adjudicating authority, so it can do what the adjudicating authority could have done, including considering a higher penalty in appropriate cases. On that basis, the view that the Revenue's challenge failed for want of jurisdiction in the appellate authority was not accepted, and the Revenue appeals were dismissed. en-us Fri, 06 May 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330292 Section 35A(3) of the Central Excise Act, 1944 confers wide appellate power on the Commissioner (Appeals) to confirm, modify or annul the order under challenge, including enhancement of duty or penalty after giving the affected party due opportunity. The first appellate authority's power is coterminous with that of the adjudicating authority, so it can do what the adjudicating authority could have done, including considering a higher penalty in appropriate cases. On that basis, the view that the Revenue's challenge failed for want of jurisdiction in the appellate authority was not accepted, and the Revenue appeals were dismissed. Case-Laws Central Excise Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330292