9911796707
TMI Blog2019 (7) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... AJAY SHARMA: These Appeals have been filed from the impugned order passed by the Commissioner(Appeals) Customs and Central Excise, Goa in Order-In-Appeal No. CEX/GOA/VSK/13 to 15 dated 15.04.2010. 2. The facts in brief are as follows. The Appellants were engaged in the manufacture of excisable goods, corrugates boxes of different sizes, plates, partition, corrugated roll and waste & scrap. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,29,807/-, imposed penalty of Rs. 5,30,567/- under Section 11AC r/w Rule 25 of Central Excise Rules, 2002 on M/s Classic Packaging Industry, imposed penalty of Rs. 5,30,567/-on Mr. Jasbir Singh Siwach & Ms. Kiran S Siwach, partners of M/s. Classic Packaging Industries under Rule 26 of the Central Excise Rules, 2002. Within 30 days from the date of the receipt of the order-inoriginal M/s. Classic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-original. He further submitted that in view of the above, there is no justification for imposing the personal penalty on the partners of the company under Rule 26 of the Central Excise Rules. According to him, once the penalty is imposed on the company there is no justification for imposing the personal penalty on the partners of the company also. He submitted that although he produced various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of the firm because partner is not separate legal entity and cannot be equated with the employee of the firm. The Hon'ble Gujrat High Court in the matter of Pravin N Shah vs. CESTAT, 2014 (305)ELT 480(Guj.) has held that separate penalty not imposable upon partner of firm because partner is not a separate legal entity and cannot be equated with employee of the firm. In that case, the issue bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the settled legal position, in my view, the authorities below are not justified in imposing the penalty on the partners of M/s. Classic Packaging Industry and therefore the penalties imposed on Mr. Jasbir Singh Siwach and Ms. Kiran S Siwach, partners of M/s Classic Packaging Industry are not sustainable and are hereby set aside. 4. The Appeal is allowed to the extent of setting aside the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
