2007 (12) TMI 175

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..... ction 130 of the Customs Act, 1962 ( the Act ), the Appellant challenges an order dated 31st March, 2006 passed by the Custom Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (Tribunal) in Customs Appeal No. 835-841/2004 Admit. 2. After hearing learned counsel for the parties, the following substantial question of law is framed for consideration: Whether the Custom Excise an .....

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..... e impugned order dated 31st March, 2006, the Tribunal dismissed the appeals and upheld the adjudication order passed by the Commissioner of Customs (Adjudication).  The only contention of learned counsel for the Appellant is that penalty cannot be imposed both on M/s. B.G. Overseas Corporation, the proprietorship firm, and the Appellant who is its sole proprietor, since there is no difference .....

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