TMI Blog2018 (1) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... sali u/r 26 of the CER, 2002 - Held that: - As in a partnership firm, if the penalty has been imposed on the main appellant, then no penalty can be imposed on the partner of the firm - Penalty imposed on Shri Bhavesh P. Bhansali is set-aside being a partner of the main appellant. Appeal allowed. - E/10876-10877/2017-SM - A/13558-13559/17 - Dated:- 20-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri S.J. Vyas, Advocate for the Appellant(s) Shri L. Patra, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders seeking relaxation for the penalties imposed on them by way of impugned orders. 2. The brief facts of the case are that a case was booked against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to pay reduced penalty of 25% if such reduced penalty with interest and duty paid within 30 days from the date of receipt of order even though such option was not given by the adjudicating authority. Therefore, relying on the decision of the Hon'ble Apex Court, I reduce the penalty on the main appellant M/s. Star Industries to 25% of the duty paid by them which admittedly has been paid by the appellant along with interest even before issuance of show cause notice. Therefore, penalty on the main appellant is reduced to 25% of the duty involved, subject to payment by the appellant within 30 days of receipt of this order, failing which the appellant is liable to pay 100% of duty as penalty, in terms of proviso to Section 11AC o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, we do not find that any specific role has been assigned as provided by Rule 26 of Central Excise Rules. The Division Bench of this Court in Commissioner of Central Excise (supra) has held that where penalty has been imposed on the firm, no separate penalty can be imposed on its partner. We agree with the view taken by the Division Bench. Therefore, we find force in the submission of the learned counsel for the appellant and the question is answered in the negative, in favour of the assessee and against the department. The appeal is allowed. Penalty imposed on the appellant is set aside. 5. In view of the above, the impugned order is set-aside, and the following order is passed:- (a) Penalty on M/s. Star Industries is reduced t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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