2011 (3) TMI 1133

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..... more res integra, wherein it was held that when partnership is penalised, separate penalties cannot be imposed on the partners. - E/1914 of 2009-SM - - - Dated:- 3-3-2011 - Hon'ble Mr. Ashok Jindal, J. Present for the Appellant : Ms.R.Prasad, SDR Present for the Respondent : None PER: ASHOK JINDAL The Revenue is in appeal against the impugned order wherein the penalty on the pa .....

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..... pra) are ex-parte decisions. Hence, the same cannot be relied upon. The case of Prakash Metal Works vs. CCE, Ahmedabad (supra) is not relevant to the facts of the present case as in that case the Hon'ble Supreme Court has not dealt the issue involved in this case. Hence, the said also cannot be relied upon. In that case, it is not clear whether the partner of the main appellants firm had preferred .....

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..... e of Jai Prakash Motwani (Supra), the issue involved is no more res integra, wherein it was held that when partnership is penalised, separate penalties cannot be imposed on the partners. 8. In the case in hand before me, it has been already observed that the partnership firm has been penalized and the Commissioner (Appeals) has waived the penalty on the partner. Hence, I do not find any infirmit .....

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