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2017 (3) TMI 414 - AT - Central ExcisePenalty u/r 173Q - Held that: - in the first round of litigation there was no penalty imposed under Rule, 173Q against which no appeal was filed by the Revenue therefore in the impugned order imposition of penalty under Section 173Q is incorrect therefore same is dropped. Imposition of penalty on partners - appellant claim that penalties on partners are unwarranted as the issue involved is of interpretation of SSI exemption and quantification of duty - Held that: - the appellant were required to pay duty after the limit of SSI exemption but they have not discharged duty and goods were cleared clandestinely therefore the partners who are solely responsible for activity of the partnership firm are liable for penalty. However taking into consideration overall facts of the case we find that the partners deserve for some leniency accordingly we reduce personal penalty imposed on the partners from ₹ 2 Lacs each to ₹ 1 Lac each. Appeal disposed off - decided partly in favor of appellant.
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