TMI Blog2015 (10) TMI 2079X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences found at the residence of the Appellant and imposed penalty on the basis of these documents. It is seen from the records that Shri Pawan Kumar Bansal, Partner of the firm is directly involved in selling of the duty free material in the market. There is a force in the submission of the learned Advocate that penalty cannot be imposed on both partnership firm and the partner. - considering the submission of learned Advocate that the Appellant is a mere broker, the quantum of penalty is excessive. In our considered view, as the penalty was imposed on the partner, and therefore, the imposition of penalty on the firm is not warranted. - Penalty imposed is reduced - Decided partly in favour of assessee. - Appeal No.E/26,27/2008 - Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quested the Department to provide the relied upon documents to file reply to the Show Cause Notice. He drew the attention of the Bench to the letter dt.26.07.2006 addressed to the Additional DGCEI for providing documents. He further submits that he has requested the Adjudicating authority to grant adjournment and to supply the documents, which were not considered. It is submitted that the Appellants were not involved in any manner in this case. The Appellants had no knowledge that the goods were of duty free nature. There is no material available in the record that the goods were diverted by the Appellants and therefore, imposition of penalty under Rule 26 is not warranted. 5. The learned Authorised Representative on behalf of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o present their case. There is no violation of principles of natural justice. That the Adjudicating authority proceeded on the basis of documents and corroborative evidences found at the residence of the Appellant and imposed penalty on the basis of these documents. It is seen from the records that Shri Pawan Kumar Bansal, Partner of the firm is directly involved in selling of the duty free material in the market. There is a force in the submission of the learned Advocate that penalty cannot be imposed on both partnership firm and the partner. 8. The learned Advocate submits that Shri Pawan Kumar Bansal, at the most, earned the commission which would be amounting to ₹ 1 lakh. On the other hand, the learned Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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