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Commissioner, Central Excise, Customs & Service Tax Versus Bilal Latif Memon

2012 (1) TMI 304 - GUJARAT HIGH COURT

Composite penalty on partners - Whether the learned Tribunal committed error in setting aside the penalties imposed upon the responsible persons, under Section 114(iii) of Customs Act, 1962 & Rule 26 of the Central Excise Rules, 2002, specially when .....

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ide the same on the above ground - reliance was placed in the case of COMMISSIONER, C. EX. & CUSTOMS, SURAT – II Versus RG. AGARWAL [2008 (9) TMI 146 - GUJARAT HIGH COURT], where authorities are not clear as to whether the penalty is to be levied for .....

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appeal against the judgment of the Tribunal dated 16-8-2010 [2011 (263) E.L.T. 617 (Tri. - Ahmd.)] raising following questions for our consideration : (i) Whether the learned Tribunal committed error in setting aside the penalties imposed upon the re .....

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mitted error in setting aside the penalties imposed upon the responsible persons, under Section 114(iii) of Customs Act, 1962 and Rule 26 of Central Excise Rules, 2002, specially when the CESTAT upheld the confiscation of goods and penalty imposed on .....

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vision & Components Limited - 2000 (37) RLT 221 (SC) = 2000 (116) E.L.T. 412 (S.C.) and other decisions to come to the conclusion that composite penalty on the partners could not have been imposed. While doing so, the Tribunal did not go into the .....

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upreme Court in the case of Collector of Customs v. Television & Components Limited - 2000 (37) RLT 221 (SC) = 2000 (116) E.L.T. 412 (S.C.) and observed as under :- 11. The facts of the present case are that the authorities are not clear as .....

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imposed was unreasonable. We are, therefore, of the view that looking to the provisions of the Act, no composite/consolidated penalty can be levied on the respondent. Since the Tribunal has taken the correct view, we do not see that any substantial q .....

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he same on the above ground, in terms of the various precedent decisions of the Tribunal as also the Hon ble Gujarat High Court. As the penalty on the partners is being set aside on the above ground, we are not dealing with the second ground raised b .....

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