2009 (1) TMI 683

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..... . Revenue has filed this appeal against the order of Commissioner (Appeals) wherein while he confirmed the demand of duty, interest and penalty on the firm, but held that penalty on the partner cannot be imposed in view of the fact that the firm has no identity other than that of the partner. He also set aside the penalty on the authorized signatory on the ground that he was an employee. 2 .....

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..... his case. The original adjudicating authority had imposed penalty of Rs. 1 lakh on the partner. He has observed that Shri R.R. Kadiwala, Partner had admitted the offence of illicit removal of man-made fabrics without payment of duty in his statement. He has also found that he was directly involved in the day to day affairs of the firm and under his direction and supervision only the authorized sig .....

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