https://www.taxtmi.com/caselaws?id=337134 The Tribunal set aside the penalty imposed on the director, allowing the appeal. The decision was based on the clear provisions of Section 11A(2) and the provisos, indicating that once the proceedings against the partnership firm were concluded, there was no basis for imposing penalties on the partners. The judgment highlighted the importance of legal provisions and the need for penalties to be justified based on the specific circumstances and liabilities of the parties involved in the case. en-us Tue, 27 Sep 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337134 The Tribunal set aside the penalty imposed on the director, allowing the appeal. The decision was based on the clear provisions of Section 11A(2) and the provisos, indicating that once the proceedings against the partnership firm were concluded, there was no basis for imposing penalties on the partners. The judgment highlighted the importance of legal provisions and the need for penalties to be justified based on the specific circumstances and liabilities of the parties involved in the case. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337134