1999 (2) TMI 175 - AT - Central Excise

Summary

The appeal was against a penalty of Rs. 1 lakh imposed on Chiranjilal Gupta, who had passed away in 1984, for acts that occurred between 1992 and 1994. The tribunal found that there was a typographical error in referring to Chiranjilal Gupta instead of his son Vishnu Gupta. The penalty was set aside as it cannot be imposed on a deceased person.