Penalty Enhancement on Remand -- Doctrine of Reformatio in Peius -- Litigant cannot be worse off for availing statutory remedy
(i) General Principle -- Doctrine Against Reformatio in Peius -- Litigant cannot be worse off for availing statutory remedy -- No litigant can be placed in a position worse than existed prior to filing an appeal, merely for having availed a remedy provided by law. This rule of fair procedure, rooted in natural justice and equality, prohibits a higher forum from enhancing a penalty against the very party who exercised the right of appeal, even where the original computation was technically erroneous. (ii) Finance Act, 1979, S.38(3) -- Penalty under Finance Act -- Enhancement Following Appellant's Own Appeal -- Not sustainable -- A penalty enhanced manifold on remand, where the remand itself resulted from the appellant's own appeal, cannot be sustained even if the original penalty was below the statutory minimum. Correction of an erroneous original computation cannot be achieved at the cost of placing the appellant in a worse position for having appealed.
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