https://www.taxtmi.com/caselaws?id=202963 The Tribunal upheld the Commissioner (Appeals) decision to set aside penalties imposed on two partners of a partnership firm by the adjudicating authority under Rule 26(1) of the Central Excise Rules, 2002. The Tribunal determined that the penalties on the partners were not warranted as the proceedings were linked to the duty demand against the firm, concluding that partners could not be penalized separately. The department's appeals were rejected, and cross objections were disposed of accordingly. en-us Wed, 05 Jan 2011 00:00:00 +0530 Fri, 24 Jun 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202963 The Tribunal upheld the Commissioner (Appeals) decision to set aside penalties imposed on two partners of a partnership firm by the adjudicating authority under Rule 26(1) of the Central Excise Rules, 2002. The Tribunal determined that the penalties on the partners were not warranted as the proceedings were linked to the duty demand against the firm, concluding that partners could not be penalized separately. The department's appeals were rejected, and cross objections were disposed of accordingly. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202963