https://www.taxtmi.com/caselaws?id=363020 A recovery attachment cannot continue to enforce a personal penalty against a retired partner once the adjudication order imposing that penalty has been set aside in appeal; the penalty ceased to survive and the bank account attachment for that demand was unsustainable. The Court nevertheless accepted the revenue's statement on the admitted outstanding excise dues and held that the petitioner remained liable only for that balance amount. On payment within the stipulated time, the attachment was directed to be lifted. The ruling confirms that a recovery measure based on a set-aside penalty cannot stand, while admitted dues may still be recovered separately. en-us Tue, 05 Jun 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363020 A recovery attachment cannot continue to enforce a personal penalty against a retired partner once the adjudication order imposing that penalty has been set aside in appeal; the penalty ceased to survive and the bank account attachment for that demand was unsustainable. The Court nevertheless accepted the revenue's statement on the admitted outstanding excise dues and held that the petitioner remained liable only for that balance amount. On payment within the stipulated time, the attachment was directed to be lifted. The ruling confirms that a recovery measure based on a set-aside penalty cannot stand, while admitted dues may still be recovered separately. Case-Laws Central Excise Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363020