2016 (12) TMI 997

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....t against Order-in-Appeal No. 20/DIB/CE(A)/GHY/12 dated  24.07.2012 and ROM Order No.01/ROM/DIB/CE(A)/GHY/12 dated 16.08.2012 passed by the Commissioner(Appeals), Guwahati as First Appellate Authority. Under the above orders First Appellate Authority has allowed the appeal filed by the department by enhancing penalty by Rs. 43,819/- under Section 78 of the Finance Act, 1994. 2. None appeared....

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....esent appeal is whether penalty of Rs. 43,819/-enhanced by First Appellate Authority under OIA dated 24.07.2012, read with ROM order dated 16.08.2012, is sustainable or not. 6. It is observed that Adjudicating Authority imposed penalty of Rs. 23,219/- upon the appellant under Sections 76 and 77 of the Finance Act, 1994 against which appellant did not file any appeal. In the show cause notice impo....