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    <title>2018 (6) TMI 996 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the imposition of penalties on a partnership firm despite duty payment before the show cause notice, emphasizing the importance of acknowledging liability. However, it ruled that individual partners should not face separate penalties once the firm is penalized. The appeal was partially allowed, leading to the deletion of penalties on the partners while confirming the rest of the order.</description>
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      <description>The Court upheld the imposition of penalties on a partnership firm despite duty payment before the show cause notice, emphasizing the importance of acknowledging liability. However, it ruled that individual partners should not face separate penalties once the firm is penalized. The appeal was partially allowed, leading to the deletion of penalties on the partners while confirming the rest of the order.</description>
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