https://www.taxtmi.com/caselaws?id=125833 The Appellate Tribunal CESTAT, Ahmedabad, allowed the Revenue's appeal partially, reducing the penalty on the partner to Rs. 25,000. The Tribunal recognized the partner and the firm as separate entities, contrary to the Commissioner (Appeals)' view. The penalty on the partner was justified due to direct involvement in the firm's affairs and the offense committed. However, the original penalty amount was deemed harsh and reduced. No penalty was imposed on the authorized signatory, considering their role as an employee. en-us Tue, 27 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 16:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125833 The Appellate Tribunal CESTAT, Ahmedabad, allowed the Revenue's appeal partially, reducing the penalty on the partner to Rs. 25,000. The Tribunal recognized the partner and the firm as separate entities, contrary to the Commissioner (Appeals)' view. The penalty on the partner was justified due to direct involvement in the firm's affairs and the offense committed. However, the original penalty amount was deemed harsh and reduced. No penalty was imposed on the authorized signatory, considering their role as an employee. Case-Laws Central Excise Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125833