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2016 (9) TMI 531 - CESTAT NEW DELHI

2016 (9) TMI 531 - CESTAT NEW DELHI - 2016 (341) E.L.T. 353 (Tri. - Del.) - Imposition of penalty - Rule 173Q and Section 11AC of the Act - clandestine removal of excisable goods - short payment of duty in respect of goods cleared from the factory without payment of duty with intent to evade payment of duty - Held that:- Partnership firm is a combination of Partners as per the Partnership Act where all partners are equally liable. In view of above, penalty imposed on the partners is sustainable. .....

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Respondent ORDER The present appeal is filed by the Revenue against the order of the Commissioner of Central Excise, Delhi vide order-in-original No. 7/2006 dated 21.04.2006. The same order had also been challenged by the assessee as well as partners vide Ex. Appeal Nos. 3216, 2675-2677 and 2708 of 2006. While considering the appeal filed by the assessees, this Tribunal vide Stay order No. 1158-1162/08-Ex. Dated 23.10.2008, directed to deposit a sum of ₹ 50 lakhs upon which the rest of th .....

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ed by the Revenue is on the limited ground that Commissioner ought to have imposed penalty on the assessee under Rule 173Q and Section 11AC of the Act for short payment of duty in respect of goods cleared from the factory without payment of duty with intent to evade payment of duty. 3. The brief facts of the case are that assessee is engaged in manufacture of pharmaceutical products falling under Central Excise Tariff heading 3003 of the First Schedule to Central Excise Tariff Act, 1985. Investi .....

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