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TMI Blog2005 (7) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A/640/2005-WZB/C-I - Dated:- 1-7-2005 - [Order per : Moheb Ali M., Member (T)]. - This application for rectification of mistake is directed against the Tribunal's Final Order Nos. A/212-217/WZB/2005/C-I dated 22-3-05, 2005 (185) E.L.T. 95 (T). The contention of the applicant is that the Bench while passing the final order failed to take into consideration the law laid down by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty is sustainable on him in view of the fact that the demand for duty on the goods got dropped. In support of this contention the decision of the Larger Bench cited supra was relied upon by the appellants. In the said decision rendered in the context of provisions of Section 11A of the Central Excise Act the Tribunal held that when the demand gets dropped on any account penal provisions cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 112(a) or (b) can be deduced from the narration of events in the order of the Commissioner. The Commissioner confiscated the 84 bales of old polyester/cotton garments out of 4474 kgs. of the goods sought to be cleared under Section 111(d) of the Customs Act as he held that the said goods (84 bales) were imported without a valid import licence. Under Section 111(d) any goods imported or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtners. We see no infirmity in the order on this account. The Tribunal in several cases held that a partnership firm can be separately penalized. The CHA firm through its authorized signatory committed several acts of commission and omission during the course of clearance of the goods which brought within the provisions of Section 112 of the Customs Act. A firm is responsible for the acts of its e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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