https://www.taxtmi.com/caselaws?id=336514 The Tribunal set aside the penalty imposed on the appellant under Rule 25 of the Central Excise Rules, 2002, as the appellant, being a partner in the firm, did not fall under the categories eligible for such penalty. Additionally, the incorrect provision cited in the show cause notice did not justify imposing penalty under Rule 26. Citing legal precedent, the Tribunal ruled that once a penalty is imposed on a partnership firm, a separate penalty cannot be imposed on the partner. Consequently, the penalty on the appellant was revoked, granting relief in the matter. en-us Tue, 23 Aug 2016 00:00:00 +0530 Thu, 22 Dec 2016 22:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336514 The Tribunal set aside the penalty imposed on the appellant under Rule 25 of the Central Excise Rules, 2002, as the appellant, being a partner in the firm, did not fall under the categories eligible for such penalty. Additionally, the incorrect provision cited in the show cause notice did not justify imposing penalty under Rule 26. Citing legal precedent, the Tribunal ruled that once a penalty is imposed on a partnership firm, a separate penalty cannot be imposed on the partner. Consequently, the penalty on the appellant was revoked, granting relief in the matter. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336514