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Central Excise - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Demand – personal penalty – penalty is sought to be imposed not ...

Central Excise

August 27, 2012

Demand – personal penalty – penalty is sought to be imposed not only on the firm but also on the partners which is clearly not permissible- AT

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  1. Demanding duty from the firm and penalties were imposed on the firm & partner both - The appeal filed by the firm cannot be considered as joint appeal - AT

  2. Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT

  3. Imposition of Simultaneous Penalties - Whether CESTAT erred in imposing simultaneous penalties on both the Partner and Partnership firm – Matter referred to larger bench - HC

  4. Demand of service tax of the dissolved partnership firm from the erstwhile partners - Section 25 of the Partnership Act clearly mandates that all the partners are...

  5. Imposition of penalty on partners - penalty on partner is not imposable when the firm is penalised under Rule 25 of the Central Excise Rules, 2002.

  6. Penalty u/s 271C – reasonable cause - The assessees are partners in a firm – Both the assessees has paid interest to firm without deducting tax at source - No penalty - AT

  7. Demand in respect of firm raised in the name of Partner - In the light of the legal nature of a partnership firm, a demand raised on the managing partner can never be...

  8. Imposition of personal penalty on the Partner of the Firm in terms of Section 78A of the Finance Act, 1994 - The case involved the imposition of a personal penalty on...

  9. Penalty u/r 26 of CER - Clandestine removal - Once the penalty was imposed on a partnership firm, no separate penalty should be imposed on the partners separately for...

  10. Non realization of export proceeds - penalty imposed on the firm confirmed but reduced to 35% - penalty on partners deleted - The word “firm” or the “firm name” is...

 

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