https://www.taxtmi.com/caselaws?id=101312 A separate penalty on a partner under Rule 209A of the Central Excise Rules, 1944 was held unsustainable where the partnership firm had already been penalised for the same manufacture and removal of excisable goods. The order imposed liability on the partner solely by reason of his status as a partner and alleged participation, but disclosed no independent basis for distinct personal culpability. In the absence of separate personal liability, the personal penalty could not be sustained alongside the firm's penalty for the same offence, and it was set aside. en-us Fri, 18 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101312 A separate penalty on a partner under Rule 209A of the Central Excise Rules, 1944 was held unsustainable where the partnership firm had already been penalised for the same manufacture and removal of excisable goods. The order imposed liability on the partner solely by reason of his status as a partner and alleged participation, but disclosed no independent basis for distinct personal culpability. In the absence of separate personal liability, the personal penalty could not be sustained alongside the firm's penalty for the same offence, and it was set aside. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101312