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2018 (7) TMI 328 - HC - Central ExciseAttachment of Bank Property - penalty u/r 209A of the Central Excise Rules 1944 - petitioner retired from the firm but penalty was levied on the petitioner as a partner of M/s. Mukesh Dye Works - Held that:- Once that order is set aside and in which it included a personal penalty of ₹ 2 lakhs, we do not see how the Department can pursue that demand by attaching the bank account of the petitioner. More so, the petitioner's retirement from the firm with effect from 27th April 1990 is undisputed. Therefore, the request to the petitioner to pay a sum which is of ₹ 2 lakhs, but as a penalty under the order in original which was set aside does not arise at all. All that the petitioner is liable to pay is the balance sum stated before us by Mr. Dharmadhikari - petition disposed off.
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