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2015 (12) TMI 1257
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....spondent : Mr N Jagadish, Superintendent (AR) ORDER Per Archana Wadhwa The challenge in the present appeal is to imposition of penalty of Rs. 50 lakhs imposed under Rule 209A of Central Excise Act, 1944. 2. The learned counsel appearing on behalf of the appellant submits that this is a third round of litigation. It is the submission that in the first round of proceedings, the adjudicat....
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....rity for the imposition of penalty on the appellants. 4. After hearing both the sides, I fully agree with the learned advocate that the penalty originally imposed upon the appellant cannot be enhanced when the matter was remanded to him on the appeal filed by the appellant. The original penalty imposed was never challenged by the Revenue and the appellant cannot be put to a more disadvantageous....