2009 (7) TMI 1016

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..... 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 (Tri.-Del.). Against that order the asse .....

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..... 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 Rajesh Kumar. Once the business concer .....

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