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2015 (10) TMI 1187 - AT - Central ExciseDuty demand - Imposition of penalty - Suppression of facts - Held that:- Tribunal remanded the matter to the Adjudicating authority to reconsider the imposition of penalty on the partner. In the impugned order, the Commissioner observed that the Appellants had filed wrong declarations with wilful suppression of actual manufacturing process carried out by them and suppressing the nature and quality of the fabric manufactured by them and mis-declaring their actual classification with intent to evade payment of duty. - role of the partner was not indicated in the Show Cause Notice. In the present case, the Adjudicating authority had given the detailed finding on the role of the partner and therefore, the case laws are not applicable. The learned Advocate submitted that the Tribunal had remanded the matter for reconsideration of imposition of penalty on the partner. - quantum of penalties on the partners are excessive. - Penalty reduced - Decided partly in favour of assessee.
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