TMI Blog2013 (11) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... & C., SURAT-II Versus MOHAMMED FAROOKH MOHAMMED GHANI [2010 (7) TMI 378 - GUJARAT HIGH COURT] - once the partnership firm is visited with penalty, partner need not be visited with any penalty - the amount deposited by the main appellant is enough deposit for hearing and disposing the appeals – stay granted. - Appeal No.E/10761 to 10763/13 - - - Dated:- 17-6-2013 - Mr. M.V. Ravindran, J. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by these appellants. Hence these appeals. 3. Ld. counsel submits that the appellant has paid the entire amount of the duty, interest and 25% of the amount of duty; as penalty; within thirty days of the passing of the order in original. It is his submission that the penalty imposed on the partner is subsequently reduced by the first appellate authority; is not liable to be imposed as per the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any penalty is the ratio coming out of the case laws decided by the higher judicial forum. At this juncture, without going into merits of the case, I consider the amount deposited by the main appellant as enough deposit for hearing and disposing the appeals. Accordingly, applications for the waiver of the pre-deposit of the balance amounts involved are allowed and recovery thereof stayed till the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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