https://www.taxtmi.com/caselaws?id=125860 Separate penalty on a partner under Rule 209A of the Customs Excise Rules, 1944 was held sustainable even where penalty had already been imposed on the firm, because the earlier contrary view based on pre-existing Tribunal decisions could not stand after the Supreme Court upheld penalties on both the partner and the firm. The Tribunal therefore reversed the order setting aside the partner's penalty, while considering the limited duty demand and the penalty already imposed on the firm, and reduced the partner's penalty to Rs. 5,000 from Rs. 25,000. en-us Wed, 04 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125860 Separate penalty on a partner under Rule 209A of the Customs Excise Rules, 1944 was held sustainable even where penalty had already been imposed on the firm, because the earlier contrary view based on pre-existing Tribunal decisions could not stand after the Supreme Court upheld penalties on both the partner and the firm. The Tribunal therefore reversed the order setting aside the partner's penalty, while considering the limited duty demand and the penalty already imposed on the firm, and reduced the partner's penalty to Rs. 5,000 from Rs. 25,000. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125860