https://www.taxtmi.com/caselaws?id=325115 The Tribunal upheld duty, interest, and penalty imposition on the assessee but allowed them the benefit of Section 11AC as they had already paid penalties. The Tribunal ruled that penalizing a partner of a partnership firm separately was unjustified. Penalties on other units' proprietors were set aside, emphasizing no distinction between a proprietor and a proprietorship firm. The judgment provides clarity on duty demand, penalty imposition, and legal interpretations concerning partnership firms and proprietorship units. en-us Fri, 22 Jan 2016 00:00:00 +0530 Fri, 11 Mar 2016 10:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325115 The Tribunal upheld duty, interest, and penalty imposition on the assessee but allowed them the benefit of Section 11AC as they had already paid penalties. The Tribunal ruled that penalizing a partner of a partnership firm separately was unjustified. Penalties on other units' proprietors were set aside, emphasizing no distinction between a proprietor and a proprietorship firm. The judgment provides clarity on duty demand, penalty imposition, and legal interpretations concerning partnership firms and proprietorship units. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325115