2007 (9) TMI 122

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....the Central Excise Act, 1944 enhancing the penalty, the Ld. First appellate authority should have issued notice proposing such an action. In absence of a notice, the appellant being dealt behind its back, the impugned order is unsustainable. He further states that duty involved in the matter having been paid, the appellant does not dispute the duty aspect. He was also fair enough to state that the....