NOOTY.RAMAMOHANA RAO, J.

This appeal is preferred by the assessee against the final order rendered by the Customs, Excise and Service Tax Appellate Tribunal in Final Order No.1670 of 2009, dated 11.11.2009.

2. The Civil Miscellaneous Appeal was admitted by this Court on 22.09.2011 on the following substantial questions of law:

"(i) Whether the order of the Tribunal directing levy of penalty under Section 112(a) of the Customs Act, is without jurisdiction and amounts to trenching upon the powers of the adjudicating authority, inasmuch as the power to levy penalty is vested with the adjudicating authority under the Customs Act and the definition under Section 2(1) of the Customs Act, 1962, expressly excludes the Tribunal ?

(ii) Whether the order of the Tribunal directing levy of penalty under Section 112(a) is bad for want of jurisdiction, inasmuch as the above direction amounts to enhancement, for which there is no power under Section 129-B of the Customs Act, 1962, and is thus contrary to the decision of this Court in 1983 (54) STC 62 (Madras) (P.Hajee Mohamed Saliah & Co. Vs. The State of Tamil Nadu), wherein it was held that the power to enhance must be specifically provide