2015 (10) TMI 1665

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..... Das; Revenue filed this appeal against the order of Commissioner (Appeals). 2. Learned Authorised Representative for the Revenue submits that the Commissioner (Appeals) had given option to pay reduced penalty at the rate of 25% of the duty amount, under Section 11AC of the Central Excise Act. He submits that it is contrary to the decision of the Hon'ble Bombay High Court in the case of CCE, .....

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..... ) ELT 480 (Guj.) held that once the firm is penalised, separate penalty upon the partner is not imposable as the partner is not a separate legal entity and cannot be equated with employee of firm. 4. I find that the adjudicating authority had not given any option to pay reduced penalty, under Section 11AC of the said Act. So, this issue is covered in favour of the Respondent as held by the Hon .....

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