2007 (6) TMI 474

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..... The challenge in the present appeal is to penalty of Rs. 1,25,000/- imposed upon the appellant who is a proprietor of one M/s. Karan Textile who is a trading unit. The said trading unit procured goods from open market and after processing the same were dispatched to customers and were lying in the transporter s godown when the same were seized by the officers. The proceedings were initiated agai .....

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..... show that the manufacturer of the goods have not paid the duty and the appellant was aware of the same. 3. After hearing the learned DR and considering the facts and circumstances of the case, I am of the view that appellate authority should have set aside the penalty upon the proprietor also for the same reason and on the same ground on which the penalty on the trading unit was set aside. As s .....

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