https://www.taxtmi.com/caselaws?id=42668 The Court held that the Central Government exceeded its jurisdiction by enhancing the penalty beyond what was decided by the Collector, citing Section 36(2) limitations. The Court referred to a Supreme Court judgment and concluded that the Central Government's action was impermissible. The issue of the purported exercise of penalty power was not extensively addressed due to the jurisdictional ruling. The recovery of short levy duty issue was not pursued by the petitioner. The petition partially succeeded, with the impugned order set aside, and the Collector's decision restored. No costs were awarded. en-us Thu, 07 Sep 1989 00:00:00 +0530 Sat, 12 Jun 2010 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42668 The Court held that the Central Government exceeded its jurisdiction by enhancing the penalty beyond what was decided by the Collector, citing Section 36(2) limitations. The Court referred to a Supreme Court judgment and concluded that the Central Government's action was impermissible. The issue of the purported exercise of penalty power was not extensively addressed due to the jurisdictional ruling. The recovery of short levy duty issue was not pursued by the petitioner. The petition partially succeeded, with the impugned order set aside, and the Collector's decision restored. No costs were awarded. Case-Laws Central Excise Thu, 07 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42668