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June 2011

(2011) 22 STR 215 (Tri.-Bang.) — KPIT Cummins Infosystems Ltd. v. CCEx., Bangalore.

By Puloma Dalal
Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Enhancement of penalty by the same authority cannot be permitted when adjudication order is already passed.

Facts:
The Commissioner issued a show-cause notice dated 18-6-2008 and after following the principle of natural justice, passed an order for enhancement of penalty. The appellants argued that the order being issued by the Commissioner, it cannot be reviewed by the Commissioner himself and the same is in violation of Appellate processes under the Finance Act. 

Held:
The Tribunal held that once an adjudication order is passed, show-cause notice issued by the same authority cannot hold good for the same issue and the Revenue should exercise other available alternative options in the statute.

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