2009 (7) TMI 1016

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....ance is that penalty should be imposed on Shri Rajesh Kumar proprietor of M/s. Parker Industries who utilised the DEPB credit and also on Friends Trading Co. The Adjudication was made on 27-4-2004 raising duty demand of Rs. 1,40,149/-. That was subject matter of appeal before the Tribunal in appeal Case No. C/606/04-Cus., That appeal was disposed on 4-4-2006 as reported in 2006 (202) E.L.T. 611 (T....

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.... Respondents on the ground that once penalty is imposed on M/s. Parker Industries, no penalty can be imposed on its proprietor. Similarly when the learned Adjudicating Authority refrained to impose penalty on Friends Trading Co., no penalty can be imposed in appeal of Revenue. 3. Heard both sides. 4. The show-cause notice categorically shows that proprietor of M/s. Parker Industries was Shri Raj....