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2000 (8) TMI 137 - AT - Central ExciseExtract: .......ot find any justification for imposing any penalty on partner of that partnership firm. So the penalty of Rs. 50,000/- imposed on Sh. B.C. Sharma, Partner of that firm is vacated. 5. In view of what has been stated above, we dismiss the appeal 2696/99-A filed by the firm and allow the appeal 2697/99-A filed by the Partner, namely, Shri B.C. Sharma.
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