https://www.taxtmi.com/caselaws?id=344697 In de novo proceedings after remand, penalty cannot be enhanced to the prejudice of the appellant beyond the quantum fixed in the earlier order, particularly where the Revenue did not separately challenge that original penalty. Applying this principle, the enhanced penalty imposed in the remand order was held unsustainable and was reduced back to the earlier amount. The appeal was allowed with consequential relief, if any. en-us Thu, 20 Apr 2017 00:00:00 +0530 Sat, 24 Jun 2017 08:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344697 In de novo proceedings after remand, penalty cannot be enhanced to the prejudice of the appellant beyond the quantum fixed in the earlier order, particularly where the Revenue did not separately challenge that original penalty. Applying this principle, the enhanced penalty imposed in the remand order was held unsustainable and was reduced back to the earlier amount. The appeal was allowed with consequential relief, if any. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344697