Commissioner (Appeals) enhanced penalty without following Section 128(3) procedure; order unsustainable due to lack of due process.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of penalty was done without following the procedure laid down in Section 128(3) - reasonable opportunity of showing cause against proposed order of enhancing penalty not provided - The impugned order is not sustainable - AT....