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2013 (11) TMI 1095 - AT - Central ExciseIllicit removal of the finished goods – Separate Penalty on the partner of the main appellant and also on authorised signatory of the appellant – Waiver of Pre-deposit – Held that:- The main appellant has deposited the entire amount of the duty, interest and 25% of the duty as penalty – Relying upon C. C. E. & C., SURAT-II Versus MOHAMMED FAROOKH MOHAMMED GHANI [2010 (7) TMI 378 - GUJARAT HIGH COURT] - once the partnership firm is visited with penalty, partner need not be visited with any penalty - the amount deposited by the main appellant is enough deposit for hearing and disposing the appeals – stay granted.
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