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2018 (6) TMI 176 - CESTAT CHANDIGARHPenalty on partner - bogus invoices without supply of the goods to 15 manufacturers/traders in NCR - 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. This is evident from the detailed statements of Sh. Gulshan Bhatia, the main partner, describing the modus operandi adopted by them to issue such bogus invoices without supply of any goods to 15 manufactures/traders in NCR and sending the goods to some other parties without any bills - the appellant has not only admitted his culpability in the statement dt. 15.02.2011, but also had knowledge of everything and owned up his responsibility in the statement and volunteered to deposit Rs. one crore to compensate revenue loss. The statements of appellant and other partners have not been retracted at any stage. Since the appellant had a crucial role in the offence with the assistance of the other partners and was actively involved in the fraud, imposition of penalty is justified in the facts and circumstances of the case - appeal dismissed - decided against appellant.
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