Penalties on both proprietorship firm & proprietor amounts to double penalty and hence unsustainable

Noor Mohd. & Brothers Vs Commr. of CGST & Central Excise (CESTAT Kolkata)

CESTAT Kolkata held that imposition of penalties on both proprietorship firm and proprietor amounts to imposition of penalty twice and the same is unsustainable in the eyes of law.

Facts- In this case, 2088 Kgs of “Gul” valued at Rs.2,67,890/- were seized from the Appellant. The seizure was effected on 10/12/2013 and the Department attributed the Central Excise Duty on the seizure goods a

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