2015 (9) TMI 510

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..... R.R. Shah, for the Respondent. ORDER Heard Mr. Jetly, learned Counsel appearing on behalf of the appellant. Perused the order passed by the Customs, Excise and Service Tax Appellate Tribunal. Mr. Jetly submits that a substantial question of law and particularly whether the Tribunal is right in law in setting aside the penalty of Rs. 5,00,000/- imposed under Section 112(2) of the Customs Act, 196 .....

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..... see is recognized as the sole proprietorship concern, then, imposition of penalty on the firm/concern or the proprietorship concern and sole proprietor separately was not permissible in the given facts and circumstances. In these state of affairs, we do not see that the appeal raises any substantial question of law. The only point argued does not raise any substantial question of law enabling this .....

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