1999 (2) TMI 175

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with the consent of both the sides after waiving deposit. 2. The appeal is against penalty of Rs. 1 lakh imposed on Chiranjilal Gupta under Rule 209A in his capacity as partner of VIP Enterprises. The appeal has been filed by his son Vishnu Gupta. It is the contentio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ould justify imposition of penalty on Chirajilal Gupta. 3. This contention is absurd. The department and its investigating agency would at least be sure of the identity of the person against whom they propose to proceed. It would not be out of place to advise greater caution on the part of the investigating agency on such undiscriminating matters. We do not need any great discussion to say that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X