https://www.taxtmi.com/caselaws?id=93717 A sole proprietor and a proprietary concern are treated as one and the same juristic person, so a separate penalty on the proprietor could not survive after the penalty on the proprietary concern was settled under the Kar Vivad Samadhan Scheme. The Tribunal noted that the scheme did not permit splitting the proprietor from the proprietary concern for the purpose of sustaining a second penalty. The separate penalty on the proprietor was therefore set aside. en-us Tue, 13 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 14:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93717 A sole proprietor and a proprietary concern are treated as one and the same juristic person, so a separate penalty on the proprietor could not survive after the penalty on the proprietary concern was settled under the Kar Vivad Samadhan Scheme. The Tribunal noted that the scheme did not permit splitting the proprietor from the proprietary concern for the purpose of sustaining a second penalty. The separate penalty on the proprietor was therefore set aside. Case-Laws Central Excise Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93717