Penalty Enhancement Invalidated: Section 78 Penalties Set Aside Due to Lack of Willful Misconduct and Jurisdiction Issues.

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....Enhancement of penalty u/s 78 from 25% to 100% by the corrigendum order - WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 & section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. - AT....