https://www.taxtmi.com/caselaws?id=264873 The case involved a demand for Central Excise duty, interest, and penalties on the assessee and others due to shortages of goods. The Commissioner (Appeals) partially modified penalties, allowing an option to pay 25% of the duty amount. Penalties on the partner and supplier were set aside, while penalties on the manager were challenged. The Tribunal dismissed the Revenue's appeal on penalty payment citing precedent. The assessee was found ineligible for CENVAT credit. Separate penalties on the employee were deemed unnecessary. Partners cannot be separately penalized once the firm is penalized. All appeals were dismissed except for the employee's, which was allowed. en-us Wed, 11 Feb 2015 00:00:00 +0530 Thu, 30 Jul 2015 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264873 The case involved a demand for Central Excise duty, interest, and penalties on the assessee and others due to shortages of goods. The Commissioner (Appeals) partially modified penalties, allowing an option to pay 25% of the duty amount. Penalties on the partner and supplier were set aside, while penalties on the manager were challenged. The Tribunal dismissed the Revenue's appeal on penalty payment citing precedent. The assessee was found ineligible for CENVAT credit. Separate penalties on the employee were deemed unnecessary. Partners cannot be separately penalized once the firm is penalized. All appeals were dismissed except for the employee's, which was allowed. Case-Laws Central Excise Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264873