https://www.taxtmi.com/caselaws?id=346405 The appeal challenged the penalty imposed on a partner of a manufacturing firm under Rule 26 of the Central Excise Rules 2002 for alleged clearance of excisable goods without payment of duty. The Tribunal opined that when penalties are imposed on partnership firms, additional penalties on individual partners are not warranted under Rule 26, citing relevant legal precedents. Consequently, the appeal was allowed, and the penalty imposed on the partner was set aside, emphasizing that partners should not face separate penalties when penalties are already enforced on the firm. en-us Thu, 13 Jul 2017 00:00:00 +0530 Sat, 12 Aug 2017 08:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346405 The appeal challenged the penalty imposed on a partner of a manufacturing firm under Rule 26 of the Central Excise Rules 2002 for alleged clearance of excisable goods without payment of duty. The Tribunal opined that when penalties are imposed on partnership firms, additional penalties on individual partners are not warranted under Rule 26, citing relevant legal precedents. Consequently, the appeal was allowed, and the penalty imposed on the partner was set aside, emphasizing that partners should not face separate penalties when penalties are already enforced on the firm. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346405