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2008 (9) TMI 587 - HC - CustomsPenalty – Penalty on firm recovery from partner - penalty for failure to fulfill export obligation - opportunity of being heard - held that: - no need to issue show cause notice to every partner of the firm, but what is important is, if any partner failed to avail of the opportunity and if the adjudicating authority was constrained to observe that the petitioner-firm was only seeking adjournments and not availing the opportunity, it is definitely not a case of want of opportunity. Therefore, the ground of not providing opportunity does not sustain. - Under the partnership Act, it is the law that all the partners are liable for the liability of the firm and no partner can escape such liability on any technicalities.
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