2008 (8) TMI 326

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..... er (Appeals) can not be questioned. - 1732 of 2007 - - - Dated:- 5-8-2008 - D.A. Mehta and H.N. Devani, JJ. S/Shri R.J. Oza and Harin P. Raval, for the Appellant. None, for the Respondent. [Order per : D.A. Mehta, J. (Oral)].- The appellant revenue has proposed the following two questions: "(a) Whether in the facts and circumstances of the case, the Tribunal is justified in setti .....

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..... imposition of penalty on the proprietor. When the matter was carried in appeal before the Commissioner (Appeals), the appellate authority held that as M/s. Karan Textiles is not a processor and only a Trading concern, no duty was leviable and as a consequence, no penalty could be imposed on such a Trading concern. However, the personal penalty on the proprietor was confirmed by the Commissioner (A .....

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