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2004 (7) TMI 432 - CESTAT, KOLKATA
Extract:
.......s no scope to levy any separate penalty upon the sole proprietor concern and its sole Proprietor. Since there was no contravention of any of the provisions on the appellants rsquo part, the levy of penalty on the appellants is set aside. 10. emsp In view of the above, we set aside the impugned order and allow the appeals with consequential reliefs.