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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Penalty u/r 26 of CER - Clandestine removal - Once the penalty ...


Penalty Imposed on Firm u/r 26; No Separate Penalty for Individual Partners in Clandestine Removal Case.

February 21, 2019

Case Laws     Central Excise     AT

Penalty u/r 26 of CER - Clandestine removal - Once the penalty was imposed on a partnership firm, no separate penalty should be imposed on the partners separately for the reason that the partnership firm itself is consisting of partners

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