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2016 (11) TMI 572 - AT - Central ExciseWithdrawal of appeal No. E/1447/2009 - it has becomes infructuous since the Assistant Commissioner has already issued denovo order-in-original on remand by the Commissioner (Appeals) in the impugned order-in-appeal - The Ld. Authorised Representative has no objection to the same - appeal dismissed. Appeal No. E/1448/2009 - imposition of penalty of ₹ 1,50,000/- on the Shri Rashikbhai M Patel, partner of M/s. Prime Containers - Held that: - since penalty has been imposed on M/s Prime Containers, which is a partnership firm, there cannot be separate penalty on the partner. However, the Ld. Counsel seeks time to produce the denovo adjudication order of the Assistant Commissioner wherein penalty has been imposed on the partnership firm. The Ld. Authorised Representative has no objection for granting time to the ld. Counsel - Appeal No. E/1448/2009 is adjourned to 06.10.2016
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