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1999 (12) TMI 809 - CEGAT, MUMBAIExtract: .......te. 16. emsp The assessee is a partnership firm of which Ramesh Agrawal is a partner. It is now settled law that penalty cannot be imposed separately on the firm and its partners. On this ground, penalty could not be imposed on Ramesh Agrawal. That penalty is set aside and appeal allowed. 17. emsp Appeal E/640/93 dismissed. Appeal E/663/93 allowed.
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