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2011 (1) TMI 129 - AT - Central ExciseDemand and penalty - part of the duty during the course of investigation and paid the balance amount of duty and 25% of total duty amount of proposed demand as penalty within the time limit specified under proviso to Section 11A(2) - partnership firm was the person from whom the duty demand was proposed and other persons were asked to show cause why the penalties should not be imposed on them - no justification on the part of the original authority for imposition of penalties on the partners - no penalties were imposable on the respondents – Appeal rejected
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