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2015 (10) TMI 148 - AT - Central ExciseClandestine removal of goods - Shortage of goods found - Denial of CENVAT Credit - supplementary Invoices - Held that:- supplier admitted the clandestine removal of the goods - the supplier paid the duty and issued supplementary invoices to the assessee whereby a short levy by reason of fraud, collusion or misstatement or suppression of fact with intent to evade payment of duty. So, the assessee is not eligible to avail CENVAT credit. - adjudicating authority already invoked Section 11AC for imposition of penalty on the assessee and therefore, penalty on the employee is not warranted. It is seen that the Hon'ble Gujarat High Court in the case of Pravin N. Shah vs. CESTAT (2012 (7) TMI 850 - GUJARAT HIGH COURT) held that once the firm is penalised, separate penalty is not imposable upon partner of the firm, as the partner is not a separate legal entity and cannot be equated with employee of firm. - Decided against assessee.
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