https://www.taxtmi.com/caselaws?id=107239 Penalties imposed on partnership firms and their partners were held unsustainable where the appeals were confined to the penalty component and the underlying manufacture issue was not decided. The Tribunal applied the principle that penalty cannot be imposed simultaneously on a partnership firm and its partners on the same facts. As the controversy on the underlying activity remained unresolved and the penalty basis was defective, the penalties were set aside. en-us Mon, 11 Nov 2002 00:00:00 +0530 Mon, 26 Mar 2012 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107239 Penalties imposed on partnership firms and their partners were held unsustainable where the appeals were confined to the penalty component and the underlying manufacture issue was not decided. The Tribunal applied the principle that penalty cannot be imposed simultaneously on a partnership firm and its partners on the same facts. As the controversy on the underlying activity remained unresolved and the penalty basis was defective, the penalties were set aside. Case-Laws Central Excise Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107239