TMI Blog2001 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner of Central Excise (Appeals), New Delhi, the appellants have come up in appeal before the Tribunal. 2. The appellants are engaged in the manufacture of Patent and Proprietary Medicines and Medicaments with Shri A.K. Agarwal, Shri M.D. Gupta and Smt. Sushila Agarwal. Shri A.K. Agarwal, Shri M.D. Gupta and Smt. Sushila Agarwal were partners in the firm at the relevant tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs. 11,00,000/- under Rule 173Q read with Section 11AC of the Act. The Deputy Commissioner also imposed penalty of Rs. 30,000/- each on the partners, namely, Shri A.K. Agarwal, Shri M.D. Gupta and Smt. Sushila Agarwal under Rule 209A of the Rules being partners of the firm. The Commissioner (Appeals), however, set aside the said order against the above named partners of the firm, but main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner and confirmed by the Commissioner (Appeals). 5. We have heard both sides and gone through the facts on record. 6. In the case of Punjab Recorder Ltd. v. CCE, Chandigarh, supra, it has been ruled by the Tribunal that in the absence of apportionment of penalty under Section 11AC of the Act and Rule 173Q of the Rules, the imposition of penalty is not sustainable. The learned SDR has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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