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2000 (11) TMI 1158 - AT - Central ExciseExtract: .......prietorship concern and proprietor are one and the same and do not have separate legal identity. In the result, we uphold the duty demand of Rs. 10,80,914.36 P, reduce the penalty on appellant No. 1 to Rs. 2.5 lakhs. Appeal No. E/1680/2000-NB is thus partly allowed. Penalty on appellant No. 2 is set aside hence Appeal No. E/1681/2000-NB is allowed.
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