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2011 (7) TMI 282 - AT - Central ExcisePenalty imposed under Rule 209A - goods cleared without payment of duty - The whole argument is that once the partnership firm is penalised, the individual partners on whom penalty cannot be imposed is only for argumentative propensity - Nevertheless, the nature of the penalty to be imposed does not change - By proposing penalties under various provisions, the law itself distinguishes the nature of violations and responsibilities of the firm and on the person for violations committed for the sake of justice. - The personal penalty on person is different from the mandatory penalty imposed on the firm (emphasis supplied) under Rule 173Q(1) - Substitution of penalties is not intended in any law or legal interpretations - Held that a personal penalty on the individual or partner is different from a penalty on the partnership firm provided the commissions or omissions of the partner are proved beyond doubt warranting a penalty if Act/Rule prescribes so in the instant case - Decided against the assessee.
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