2005 (3) TMI 562

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....This appeal is filed against Order-in-Appeal No. 28/2003 (M-IV), dated 16-9-2003 passed by the Commissioner of Central Excise (Appeals). The appellant contends that one of their Clerks committed forgery of TR-6 Challan in the name of the appellants-Company for an amount of Rs. 90,000/- even though, the amount was actually paid in favour of their sister concern M/s. Venkateshara Electrical Industri....

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....nnot enhance a penalty without following the procedure as per Proviso 1 to Section 35A. 2. I have gone through the records of the case carefully. The appellants are aggrieved over the fact that the Commissioner has imposed penalty under Rule 173Q, when the original authority has refrained from imposing the same. Proviso to Section 35A(3) reads as "provided that an order enhancing any penalty....