2009 (2) TMI 575

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..... pugned order Commissioner (Appeals) had set aside the penalty of Rs. 25,000/- under Rule 209A of the Customs Excise Rules, 1944 on Shri Bipinbhai Patel, partner of the appellant unit on the ground that since penalty had already been imposed on the appellant unit, separate penalty on the partner is not required as the two of them have no separate independent existence. She relied on the following d .....

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..... n the partner as well as the firm while considering the appeal filed by the appellants. All the decisions cited by the Commissioner (Appeals) were rendered prior to the decision of the Supreme Court cited above and therefore order of the Commissioner (Appeals) is set aside. However, taking note of the fact that the total duty demand in this case was only Rs. 79,752/- and a penalty of Rs. 50,000/- .....

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