https://www.taxtmi.com/caselaws?id=166338 A separate penalty on a partner was held unsustainable under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2001 where the firm had already been penalised. The Court applied the principle that, for this purpose, a partner is not a separate legal entity from the firm, and noted that no specific role attributable to the partner had been established to justify an additional penalty. The question was answered in the negative, in favour of the assessee and against the department. en-us Mon, 23 Jul 2012 00:00:00 +0530 Tue, 05 Sep 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166338 A separate penalty on a partner was held unsustainable under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2001 where the firm had already been penalised. The Court applied the principle that, for this purpose, a partner is not a separate legal entity from the firm, and noted that no specific role attributable to the partner had been established to justify an additional penalty. The question was answered in the negative, in favour of the assessee and against the department. Case-Laws Central Excise Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166338