https://www.taxtmi.com/caselaws?id=113684 The Revenue contested the dropping of a penalty on a partner in an Order-in-Appeal related to duty payment issues. The Commissioner's decision to drop the penalty on the partner was upheld as the partner was not a party in the appeal. The Revenue's challenge was deemed not maintainable, leading to the dismissal of their appeal. The Commissioner's discretion in dropping the penalty due to the firm's prior payment of duty and penalty was considered legal. Consequently, the impugned order was upheld, and the Revenue's appeal was dismissed. en-us Wed, 10 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 16:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113684 The Revenue contested the dropping of a penalty on a partner in an Order-in-Appeal related to duty payment issues. The Commissioner's decision to drop the penalty on the partner was upheld as the partner was not a party in the appeal. The Revenue's challenge was deemed not maintainable, leading to the dismissal of their appeal. The Commissioner's discretion in dropping the penalty due to the firm's prior payment of duty and penalty was considered legal. Consequently, the impugned order was upheld, and the Revenue's appeal was dismissed. Case-Laws Central Excise Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113684