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2017 (8) TMI 463 - AT - Central ExciseSimultaneous penalty on partnership firm and on partner - The basic allegation against the firm is that they have cleared the excisable goods without payment of duty against the said certificates to premises other than ones mentioned in those certificates - Held that: - on the same allegation when the penalty has been imposed on the partnership firm, then no separate penalty on the partner is warranted under Rule 26 - penalty imposed on appellant set aside - appeal allowed - decided in favor of appellant.
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