https://www.taxtmi.com/caselaws?id=165728 Two separately constituted partnership concerns with common partners were not to be treated as one manufacturer merely because the partners overlapped, as separate existence was recognised by different departments and in correspondence. Their production and clearances could not be clubbed for exemption or duty demand under Notification No. 176/77-C.E., and the demand on that basis was not legally sustainable. Penalties on the common partners under Rule 173Q were also unwarranted because the record did not examine each person's role or culpability and rested on an incorrect assumption that they were the manufacturers. The penalties were set aside, while action against the actual manufacturing concerns remained open if otherwise permissible. en-us Sat, 24 Apr 1982 00:00:00 +0530 Fri, 08 Aug 2014 14:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165728 Two separately constituted partnership concerns with common partners were not to be treated as one manufacturer merely because the partners overlapped, as separate existence was recognised by different departments and in correspondence. Their production and clearances could not be clubbed for exemption or duty demand under Notification No. 176/77-C.E., and the demand on that basis was not legally sustainable. Penalties on the common partners under Rule 173Q were also unwarranted because the record did not examine each person's role or culpability and rested on an incorrect assumption that they were the manufacturers. The penalties were set aside, while action against the actual manufacturing concerns remained open if otherwise permissible. Case-Laws Central Excise Sat, 24 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165728