2006 (2) TMI 405

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.... [Order]. - These 2 appeals are directed against the Order-in-Original dated 4-4-2005 wherein penalty of Rs. 1 lakh each has been imposed on the appellants. 2. The relevant facts that arise for consideration are that the appellants in Appeal No. C/591/05 Shri Jeewan Singh imported 234 cylinder of restricted item i.e. refrigerant gas concealed in containers. The said consignment was de....

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.... appellants despite notice. There is a correspondence addressed by Shri Jeewan Singh filing some written submissions which is taken on record. Heard learned D.R. 4. Considered the submissions made by learned D.R. and perused the record. I find that the consignment of 234 refrigerant gas cylinders which were detected concealed under a container addressed to M/s. R.K. Industries, New Delhi w....

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....m has no existence independent of proprietor and proprietorship firm is not a legal identity. Therefore, in view of the settle law penalty of Rs. 1 lakh imposed on the appellant M/s. R.K. Industries in Appeal No. C/590/05 is set aside. 6. In respect of the penalty imposed on Shri Jeewan Singh, proprietor of M/s. R.K. Industries I find that he was the person who had masterminded the import ....