2015 (10) TMI 1665

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..... The other issue regarding imposition of penalty on the partner, the Hon'ble Gujarat High Court held that no further penalty can be imposed on the partner as the firm is already penalised. In the present case, it is seen that penalty of equal amount of duty on the partnership firm was imposed under Section 11AC of the Central Excise Act. - Decided against Revenue. - Appeal No. : E/1852/2009 - ORDE .....

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..... . On the other hand, the learned Advocate for the Respondent submits that Hon'ble Gujarat High Court in the case of CCE, vs. Gohil Packaging Pvt. Limited by judgment dated 17.02.2010, in Tax Appeal No. 2545 of 2009, on the identical issue, rejected the appeal filed by the Revenue. The Hon'ble Supreme Court in the case of CCE, Ahmedabad vs. Gohil Packaging P. Limited in Special Leave to App .....

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..... posed on the partner as the firm is already penalised. In the present case, it is seen that penalty of equal amount of duty on the partnership firm was imposed under Section 11AC of the Central Excise Act. 5. In view of the above discussions, I do not find any merit in the appeal filed by the Revenue. Accordingly, the appeal filed by the Revenue is rejected. (Dictated and pronounced in the C .....

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