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2018 (8) TMI 1076 - AT - Central ExcisePenalty on partner of firm - Clandestine removal - Held that:- The jurisdictional High Court in the case of Pravin N Shah [2012 (7) TMI 850 - GUJARAT HIGH COURT] held that the since the Partnership firm is penalised, separate penalty is not imposable on partner of the firm because partner is not a separate legal entity and cannot be equate with employee of the firm. No specific rule is attributed to partner. The separate penalty on the partner of the Partnership firm is not imposable - appeal allowed - decided in favor of appellant.
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