Case Law Details
Case Name : M/s Nirvair Singh Vs Financial Commissioner Taxation (Punjab and Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Section 14 of the Punjab Excise Act, 1914 does not confer a power upon the appellate authority to pass an order more burdensome than the order appealed against. It does not entitle the appellate authority to enhance the penalty. Our attention was not invited to any other provision of the Act that indicated such a power either. Absent a power to the contrary conferred by a statute, an appellate authority cannot grant a relief in favour of the respondent. It can either confirm the order appealed against or set it aside. It can also modify the order, but nPlease become a Premium member. If you are already a Premium member, login here to access the full content.
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