2008 (1) TMI 83

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..... r the proprietary concern should have been penalized – penalty on son set aside - C/244/2007 - A-7/KOL/2008 - Dated:- 1-1-2008 - Dr. Chittaranjan Satapathy, Member (T) [Order].-1. Heard both sides. 2. Shri Chaudhary, Ld. Advocate appearing for the appellant states that in a joint proceeding against several persons and firms the appellant Shri Yograj Kedia has been imposed a penalty .....

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..... nt notes to M/s. Aashi International but did not carry any goods. But the Ld. D.R. is not in a position to clarify as to why the present appellant has been penalized and not his father who is the proprietor of the transport company as has been done in the case of two other transport companies viz. M/s. Vicky Roadlines and M/s. Alps International. 4. After hearing both sides, I find there is me .....

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