Show Cause Notice Issued Without Legal Authority; Department Overstepped Bounds u/s 76, Order May Be Set Aside.

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....Increase in quantum of Penalty u/s 76 by subsequent issuance of SCN - The Department was well within its rights to file an appeal before the appropriate form if it was felt that there was an error in the order - the subsequent order being issued without authority of law is liable to be set aside.....