https://www.taxtmi.com/caselaws?id=336801 The High Court upheld the decision of the CESTAT, confirming the imposition of penalties on both the partner and the partnership firm under the Central Excise Act, 1944. The Court determined that penalties on partners and the firm could be imposed simultaneously based on the specific circumstances of the case, despite the appellant's argument that penalties should not be separate when neither the firm nor the partners benefited from the transaction. The appeal was dismissed, and the penalties imposed in the final order were upheld without awarding costs to any party. en-us Fri, 02 Dec 2016 00:00:00 +0530 Fri, 10 Nov 2017 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336801 The High Court upheld the decision of the CESTAT, confirming the imposition of penalties on both the partner and the partnership firm under the Central Excise Act, 1944. The Court determined that penalties on partners and the firm could be imposed simultaneously based on the specific circumstances of the case, despite the appellant's argument that penalties should not be separate when neither the firm nor the partners benefited from the transaction. The appeal was dismissed, and the penalties imposed in the final order were upheld without awarding costs to any party. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336801