https://www.taxtmi.com/caselaws?id=362169 Rule 173Q(1) of the Central Excise Rules, 1944 did not provide an automatic waiver of penalty merely because duty was paid before issuance of show-cause notice. Where the assessee continued to dispute liability, challenged confiscation and duty demand, and did not make a voluntary pre-notice acceptance of the breach, the penalty on the firm was upheld. The Court also applied the principle that, once the partnership firm has been penalised for the same contravention, separate personal penalties on the partners are not warranted. Accordingly, the penalties on the partners were set aside while the penalty on the firm remained undisturbed. en-us Thu, 14 Jun 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362169 Rule 173Q(1) of the Central Excise Rules, 1944 did not provide an automatic waiver of penalty merely because duty was paid before issuance of show-cause notice. Where the assessee continued to dispute liability, challenged confiscation and duty demand, and did not make a voluntary pre-notice acceptance of the breach, the penalty on the firm was upheld. The Court also applied the principle that, once the partnership firm has been penalised for the same contravention, separate personal penalties on the partners are not warranted. Accordingly, the penalties on the partners were set aside while the penalty on the firm remained undisturbed. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362169