Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?

Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority? https://www.taxtmi.com/acts?id=22504 The appellate authority may enhance fees or penalties or reduce refunds or input tax credit only after giving the appellant a reasonable opportunity to show cause; where enhancement of duty or denial of ITC is proposed, a specific show cause notice must be issued and the order must be passed within the statutory time limit. en-us Thu, 22 Sep 2016 18:14:28 +0530 Thu, 22 Sep 2016 18:14:28 +0530 TaxTMI RSS Generator Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority? https://www.taxtmi.com/acts?id=22504 The appellate authority may enhance fees or penalties or reduce refunds or input tax credit only after giving the appellant a reasonable opportunity to show cause; where enhancement of duty or denial of ITC is proposed, a specific show cause notice must be issued and the order must be passed within the statutory time limit. Act-Rules Bills Thu, 22 Sep 2016 18:14:28 +0530 https://www.taxtmi.com/acts?id=22504