https://www.taxtmi.com/caselaws?id=251506 The High Court quashed the Customs, Excise & Service Tax Appellate Tribunal's order, allowing an appeal by a partnership firm assessed for Central Excise Tax. The court criticized the Tribunal's insistence on a separate appeal by a partner for penalty imposition, emphasizing the partner's alignment with the firm's appeal. The court admitted the appeal based on substantial questions of law, questioning the Tribunal's view on appeal maintainability and contradictory decisions. Protection was extended to the appellant, halting penalty recovery pending appeal, with instructions for a joint hearing of both appeals on their legal merits. en-us Thu, 20 Mar 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251506 The High Court quashed the Customs, Excise & Service Tax Appellate Tribunal's order, allowing an appeal by a partnership firm assessed for Central Excise Tax. The court criticized the Tribunal's insistence on a separate appeal by a partner for penalty imposition, emphasizing the partner's alignment with the firm's appeal. The court admitted the appeal based on substantial questions of law, questioning the Tribunal's view on appeal maintainability and contradictory decisions. Protection was extended to the appellant, halting penalty recovery pending appeal, with instructions for a joint hearing of both appeals on their legal merits. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251506