TMI Blog2012 (5) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of assessee. - CEA No.53 of 2010 (O&M) - - - Dated:- 16-3-2012 - M M Kumar and Alok Singh, JJ For Appellant: Mr Jagmohan Bansal, Adv For Respondent: Ms Ranjana Shahi, Central Govt. Standing Counsel JUDGEMENT Per: Alok Singh: Appellant proprietor of M/s Asim Enterprises and partner of M/s Makhan Lal Vinod Kumar is assailing order dated 16.9.2009 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, upholding the levy of penalty under Rule 209A of the Central Excise Rules, 1944 read with Rule 26 of the Central Excise Rules, 2001 and directing the appellant proprietor of M/s Asim Enterprises and partner of M/s Makhan Lal Vinod Kumar to pay penalty of Rs. 10,00,000/-. Undisputedly, brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, confirmed the imposition of penalty on the appellant-proprietor of the firm, however, reduced it to Rs. 10,00,000/- from Rs. 50,00,000/-. Feeling aggrieved, appellant has preferred this statutory appeal. We have heard Mr. Jagmohan Bansal, learned counsel appearing for the appellant, as well as Ms. Ranjana Shahi, learned Central Government Standing Counsel, for the respondent. Mr. Bansal has vehemently argued that since penalty was imposed on M/s Asim Enterprises, of which appellant is the sole proprietor, as well as on M/s Makhan Lal Vinod Kumar, of which appellant is the partner, therefore, no penalty can be imposed on the appellant separately, it would amount to imposition of double penalties, which is not permissible under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual partners of the firm. In the instant case, according to the findings made by the Additional Collector of Customs in his adjudication order the petitioners 2 to 4 carrying on business as a partnership firm had contravened provisions of the Customs Act and the Gold Control Rules and were liable for penalties under Section 112 of the Customs Act and under Rule 126-L (16) of the Defence of India (Gold Control) Rules. Therefore, no exception can be taken to imposition of penalties individually upon them. But since the firm is not a legal entity and Section 140 of the Customs Act was inapplicable to the adjudication proceeding, the Additional Collector of Customs by imposing penalties also upon the firm has really twice punished t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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