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of <h1>Appellate Tribunal Upholds Duty, Lifts Penalties on Firm and Partner</h1> The Appellate Tribunal upheld duty liability of M/s. Agro Engineers but set aside penalties imposed on the firm and its partner. The firm was found liable ... Demand and penalty The Appellate Tribunal upheld duty liability of M/s. Agro Engineers but set aside penalties imposed on the firm and its partner. The firm was found liable to pay duty of Rs. 6,24,407.88. Penalty of Rs. 2 lakhs under Rule 173Q was confirmed. Partner's penalty under Rule 209A was vacated. Appeal by the firm was dismissed, while the partner's appeal was allowed.
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