2000 (11) TMI 266 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai reduced the penalty imposed on a mill and its partner for violating Central Excise Acts and Rules from Rs. 80,000 to Rs. 25,000. The Tribunal clarified that it is not necessary to impose a penalty on the partner separately as the partnership firm and partner are considered the same legally.