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2012 (1) TMI 304 - GUJARAT HIGH COURT

2012 (1) TMI 304 - GUJARAT HIGH COURT - 2013 (296) E.L.T. A122 (Guj.) - 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 all the said persons had admitted their office(s) during the course of investigation? - Held that: - a composite penalty stands imposed on the partners under the provisions of tw .....

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-1-2012 - Akil Kureshi and Ms. Sonia Gokani, JJ. ORDER Department is in 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 responsible persons, under Section 114(iii) of Customs Act, 1962 & Rule 26 of the Central Excise Rules, 2002, specially when all the said persons had admitted their office(s) d .....

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a decision of the Apex 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 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 second limb of the submission of the respondent that penalty on the partners and the partnership firm cannot be imposed. The Tribunal s observations in this regard are as under .....

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