2013 (10) TMI 1255

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..... n penalty on all the three directors - Order refers to directors and not partners - There was wide difference of 47.5 kg out of total decleared quantity of 150 kg clearly indicating their was clear intent to avail higher drawback - Considering overall facts of the case and gravity of availing higher drawback claim, this is a fit case there is no leniency is required to be shown as prima-facie appe .....

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..... declaration has been clearly proved and penalty was imposed on M/s Poornima Handicrafts and penalty were also proposed on all the three partners. 2. Counsel of the appellants has taken up the points that where penalty was imposed on the partnership firm there should not be penalty on the partners. He has cited CCE Vs. Jupiter Exports 2007 (213) ElT 641 (Mumbai) and C.C.E. C. Surat-II Vs. Moham .....

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