https://www.taxtmi.com/caselaws?id=84089 Admitted customs contravention, prior payment of duty before the show cause notice, and absence of mala fides justified deletion of separate penalties on the individual partners where the firm had already been penalised. The penalty on the firm was also moderated because the lapse was admitted and the business was at an early stage. The redemption fine, however, was sustained because the goods had been used for manufacture and removed without payment of duty, so no ground was shown to interfere with the confiscation-related fine. en-us Wed, 25 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84089 Admitted customs contravention, prior payment of duty before the show cause notice, and absence of mala fides justified deletion of separate penalties on the individual partners where the firm had already been penalised. The penalty on the firm was also moderated because the lapse was admitted and the business was at an early stage. The redemption fine, however, was sustained because the goods had been used for manufacture and removed without payment of duty, so no ground was shown to interfere with the confiscation-related fine. Case-Laws Central Excise Wed, 25 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84089