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2013 (6) TMI 582 - AT - Central ExcisePersonal penalty - stay - penalty on partners - Held that:- Following the decision in CCE vs. Jai Prakash Motwani [2009 (1) TMI 501 - GUJARAT HIGH COURT], since penalty penalty was imposed on the firm, no penalty can be imposed on partners - stay granted. So far as imposition of penalties upon the authorized signatories and transporter are concerned, it is observed that Commissioner (A) has given elaborate reasons for imposing penalties upon these appellants. Both the authorized signatories and transporter were aware of the clandestine activity being undertaken - An amount of 50% of penalty directed to be pre-deposited.
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