2003 (12) TMI 568

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..... chana Wadhwa, Member (J)]. The above said two appellants are aggrieved by imposition of personal penalties of Rs. 50,000/- each under the provisions of Sections 112(a) and (b) of the Customs Act, 1962. Shri Janaki Raman, learned Chartered Accountant appearing for both the appellants draws our attention to the show cause notice wherein the proposal to impose penalty was against M/s. Saurashtr .....

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..... e same there should have been a proposal in the show cause notice to do so which, we find, is not there in the present case. The proposal to impose penalties upon the manufacturing units cannot be construed as proposal to impose penalties upon the individuals working for the manufacturing units which are a public limited company and a partnership firm. As such, after dispensing with the condition .....

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