https://www.taxtmi.com/caselaws?id=340920 An appellate authority under Section 14 of the Punjab Excise Act, 1914 cannot enhance a penalty in the absence of express statutory power authorising such worsening of the appellant's position. The HC noted that an appellate body may confirm, set aside, or modify the order appealed against, but cannot increase liability unless the statute specifically permits enhancement, as seen in the Customs Act provisions cited by the Court. Because no corresponding power existed under the Punjab Excise Act, the enhanced penalty was held without jurisdiction and was quashed. en-us Tue, 21 Mar 2017 00:00:00 +0530 Tue, 19 Feb 2019 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340920 An appellate authority under Section 14 of the Punjab Excise Act, 1914 cannot enhance a penalty in the absence of express statutory power authorising such worsening of the appellant's position. The HC noted that an appellate body may confirm, set aside, or modify the order appealed against, but cannot increase liability unless the statute specifically permits enhancement, as seen in the Customs Act provisions cited by the Court. Because no corresponding power existed under the Punjab Excise Act, the enhanced penalty was held without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340920