https://www.taxtmi.com/caselaws?id=79044 After remand, adjudication was confined to recomputation of duty and consequential penalty on clandestine removals, and the earlier valuation issue could not be reopened; the recomputation was upheld. A proprietary concern and its proprietor are not separate legal persons for penalty purposes, so separate penalties on both for the same business were unsustainable and were deleted. Where penalty under Section 11AC of the Central Excise Act had already been imposed, additional penalties under the Central Excise Rules required an independent justification; none was shown, so those rule-based penalties were quashed. en-us Fri, 06 Nov 2009 00:00:00 +0530 Wed, 17 Jul 2013 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79044 After remand, adjudication was confined to recomputation of duty and consequential penalty on clandestine removals, and the earlier valuation issue could not be reopened; the recomputation was upheld. A proprietary concern and its proprietor are not separate legal persons for penalty purposes, so separate penalties on both for the same business were unsustainable and were deleted. Where penalty under Section 11AC of the Central Excise Act had already been imposed, additional penalties under the Central Excise Rules required an independent justification; none was shown, so those rule-based penalties were quashed. Case-Laws Central Excise Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79044