https://www.taxtmi.com/caselaws?id=124535 The Tribunal rejected the Department's appeal against the Commissioner (Appeals) order, which upheld duty demand and penalty on the firm but set aside the penalty on the partner. The Tribunal found no valid reasons to interfere with the decision, considering the evidence and partner's role. The request for adjournment was denied, proceeding in the absence of the respondent's advocate. The Tribunal concluded that imposing a separate penalty on the partner, after penalizing the firm, was unjustifiable based on previous case law. The decision to set aside the penalty on the partner was specific to the circumstances and evidence of this case. en-us Fri, 23 Nov 2007 00:00:00 +0530 Mon, 01 Oct 2012 15:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124535 The Tribunal rejected the Department's appeal against the Commissioner (Appeals) order, which upheld duty demand and penalty on the firm but set aside the penalty on the partner. The Tribunal found no valid reasons to interfere with the decision, considering the evidence and partner's role. The request for adjournment was denied, proceeding in the absence of the respondent's advocate. The Tribunal concluded that imposing a separate penalty on the partner, after penalizing the firm, was unjustifiable based on previous case law. The decision to set aside the penalty on the partner was specific to the circumstances and evidence of this case. Case-Laws Customs Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124535