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TMI Blog2010 (9) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty was warranted on the partners in addition to the penalty on the partnership firm - no role of the partner was indicated in the show cause notice – Appeal dismissed - 2434 of 2009 - - - Dated:- 16-9-2010 - K.A. Puj and H.N. Devani, JJ. REPRESENTED BY : Shri R.J. Oza, for the Appellant. [Order per : K.A. Puj, J. (Oral)] The Commissioner of Central Excise Customs, Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Commissioner, in dismissing the appeal of the Department? (c) Whether in the facts and circumstances of the case the Tribunal has committed substantial error of law in dismissing the appeal of the department and thereby confirming order passed by the appellate Commissioner exonerating respondent from liability of penalty under Section-114A of the Customs Act, 1962? 2. Heard Mr. R.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement that he was looking after the day-today affairs of the firm and that the impugned goods have been cleared clandestinely without preparation of any excise documents and without payment of duty, the case does not call for separate penalty on the partner when penalty has already been imposed on the firm. 3. The revenue being aggrieved by the said order of the Commissioner (A) preferred an Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal took the view that the Commissioner (Appeals) was justified in cancelling the penalty imposed on the partner. 4. The issue as to whether penalty can be imposed on the partner when the penalty is already imposed on the firm has also come up for consideration before this Court in Tax Appeal No. 1179 of 2010 with Tax Appeal No. 1180 of 2010 decided on 28-7-2010 [2010 (259) E.L.T. 179 (Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from this, one more ground is available in the present case for upholding of decision of the Commissioner (Appeals) as well as Tribunal and that is that the show cause notice was issued under Section-112 whereas the penalty was levied under Section-114A for which no show cause notice was issued. 6. Considering all these facts and circumstances of the case, we are of the view that no question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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