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2019 (7) TMI 1814 - CESTAT AHMEDABADClandestine Removal - demand was raised on the basis of delivery challans record of the appellant - penalty on partners - HELD THAT:- Demand of ₹ 1,20,465/- was confirmed on the basis of challans recovered from the appellant which were accepted in the confessional statements of the partners of the appellant firm. The appellant could not produce any proof that against the goods cleared under any invoices were issued. Therefore, it is clear that the goods cleared under challan, there were no invoices issued by the appellant. Consequently, no excise duty was paid. Therefore, this is a clear case of clandestine removal of goods. Penalty on partner - HELD THAT:- The partnership firm has already been penalized. There cannot be separate penalty against the partner as held in the judgment in the case of PRAVIN N. SHAH VERSUS CESTAT [2012 (7) TMI 850 - GUJARAT HIGH COURT] - Penalty on partner set aside. Appeal dismissed.
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