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2018 (6) TMI 233 - AT - Central ExcisePenalty on partner - Firm already penalized - appellant is a partner in a first stage dealer firm M/s Isha Enterprises, who is alleged to have issued bogus invoices without supply of the goods - suppression of facts - whether penalty can be imposed on the partner when the main firm has been penalized? - Held that:- The appellant was fully and deeply involved in the fraud of issuing of bogus invoices by M/s Isha Enterprises. The firm had issued these invoices passing on Cenvat credit to the buyers without supply of the goods and resorted diversion of goods without invoices. The appellant and other partners in the appellant’s firm have accepted that they were involved in the aforesaid malpractice and the buyers have accepted the receipt of invoices without supply of goods. The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the help of middlemen, second stage dealers and buyers. Penalty upheld - appeal dismissed - decided against appellant.
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