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2016 (9) TMI 531 - AT - Central ExciseImposition of penalty - Rule 173Q and Section 11AC of the Act - clandestine removal of excisable goods - short payment of duty in respect of goods cleared from the factory without payment of duty with intent to evade payment of duty - Held that:- Partnership firm is a combination of Partners as per the Partnership Act where all partners are equally liable. In view of above, penalty imposed on the partners is sustainable. The Revenue will get the total demand/ penalty from the partners. When it is so then we find no reason to interfere with the impugned order passed by the Commissioner specially in view of Rule 173Q and 209A, where no further penalty is desirable. - Decided against the Revenue
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