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TMI Blog2018 (8) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... not a separate legal entity and cannot be equate with employee of the firm. No specific rule is attributed to partner. The separate penalty on the partner of the Partnership firm is not imposable - appeal allowed - decided in favor of appellant. - Appeal No.: E/10962-10963/2018-SM - A/11445-11446/2018 - Dated:- 12-6-2018 - Shri Ramesh Nair, Member (Judicial) For Applicant(s): Shri S.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be imposed on the partner of such partnership firm. In this regard, he places reliance on the following judgements: 1. Narendrabhai Naginbhai Bhut 2014 (306) E.L.T. 451 (Guj.) 2. Pravin N Shah 2014 (305) E.L.T. 480 (Guj.) 3. Mohammad Farookh Mohammad Ghani- 2010 (259) E.L.T. 271 (Tri- Del) 4. Davo Laboratories 2017 (358) E.L.T. 271 (Tri- Del) 5. Water Co- 2017 (356) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2014- CCE, Surat vs Anand Mohan Kapadia 4. I have carefully considered the submissions made by both the sides and perused the records. As regard the partnership firms M/s Veer Packaging s appeal, the Ld. Counsel is not pressing. Therefore, the appeal of Veer Packaging is dismissed. As regard the appeal of the Partner, Shri Vijay M. Rajawat, I find the jurisdictional High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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