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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