253.            Whether in an appeal the Appellate Authority can pass an order enhancing the quantum of duty! fine! penalty! reduce the amount of refund/ITC from the one passed by the original authority?

Ans. The AA is empowered to pass an order enhancing the fees or penalty or fine in lieu of confiscation or reducing  the amount of refund or input tax credit provided the appellant has been given reasonable opportunity of showing cause against the proposed detrimental order.

In so far as the question of enhancing the duty or deciding wrong availment of ITC is concerned, the AA can do so only after giving specific SCN to the appellant against the proposed order and the order itself should be passed within the time limit specified under Section 73 or Section 74.