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TMI Blog2016 (9) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... artners as per the Partnership Act where all partners are equally liable. In view of above, penalty imposed on the partners is sustainable. The Revenue will get the total demand/ penalty from the partners. When it is so then we find no reason to interfere with the impugned order passed by the Commissioner specially in view of Rule 173Q and 209A, where no further penalty is desirable. - Decided aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal would stand stayed. Since the assessee failed to deposit the same. At the time of compliance thereof, the Tribunal, vide its final order dated 28.01.2009, dismissed all the appeals filed by the assessees, for non-compliance of the stay order under Section 35F of the Central Excise Act, 1944. Miscellaneous application which was filed seeking permission to deposit the amount of ₹ 50 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious premises of the party and other connected persons, relevant documents for the enquiry were seized and further investigation was conducted by Revenue. Show cause notice dated 04.07.2003 was issued to the assessee as well as other connected persons which was adjudicated by the Commissioner vide the impugned order dated 21.04.2006 in which he upheld the charges of clandestine removal of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above, the penalty as on today is sustainable. Partnership firm is a combination of the Partners as per the Partnership Act where all partners are equally liable. In view of above, penalty imposed on the partners is sustainable. The Revenue will get the total demand/ penalty from the partners. When it is so then we find no reason to interfere with the impugned order passed by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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