TMI Blog2010 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... revealed that the goods cleared by the said respondent, stand diverted to the market, it has to be held that the contravention was committed by the partnership firm - penalty to be imposed on partnership firms. - E/1752/2009 - A/1885/2010-WZB/AHD - Dated:- 19-11-2010 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Avinash Thete, SDR, for the Appellant. None, for the Respondent. [Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal filed by the Revenue, details of the same are not being gone into. 3. A short point in the Revenue s appeal is that the Commissioner (Appeals) has held that penalty cannot be imposed on the partnership firm as also on the partners. By observing so, he has set aside the penalty on the partnership firm. Revenue s grievance is that though the Commissioner (Appeals) s order holding that separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared by the said respondent, stand diverted to the market, it has to be held that the contravention was committed by the partnership firm. As such, it is the firm, which is a manufacturing unit, which has to be held liable to penalty. I, accordingly, modify the order of Commissioner (Appeals) and uphold the imposition of penalty on the partnership firm confirmed by the original adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority, I extend an option to the said assessee to pay duty and interest thereon and 25% of the penalty within 30 days from the date of receipt of this order, in which case, the penalty shall stand reduced to 25%. 6. Inasmuch as the Commissioner (Appeals) s order has imposed penalties upon the partners, for which is there are no separate appeals by the said partners as reported by the Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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