https://www.taxtmi.com/caselaws?id=343143 The tribunal upheld the imposition of penalties on partners of a manufacturing firm under Rule 26 of Central Excise Rules, 2002, separate from penalties on the firm. Penalties on partners were reduced to Rs. 50,000 each, aligning with the manufacturing unit's reduced penalty liability due to actions during investigation. The tribunal clarified that penalties on partners could be imposed independently, considering distinct offenses and provisions. The appeal was mostly rejected, except for the modification reducing partners' penalties. en-us Tue, 16 May 2017 00:00:00 +0530 Mon, 29 May 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343143 The tribunal upheld the imposition of penalties on partners of a manufacturing firm under Rule 26 of Central Excise Rules, 2002, separate from penalties on the firm. Penalties on partners were reduced to Rs. 50,000 each, aligning with the manufacturing unit's reduced penalty liability due to actions during investigation. The tribunal clarified that penalties on partners could be imposed independently, considering distinct offenses and provisions. The appeal was mostly rejected, except for the modification reducing partners' penalties. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343143