https://www.taxtmi.com/caselaws?id=375541 The court upheld penalties on the partnership firm for involvement in diverting goods under Rule 26 of the Central Excise Rules. However, following a High Court precedent, the court set aside penalties imposed on the individual partners, ruling that once a penalty is imposed on the firm, no separate penalty should be imposed on the partners. The appeals by the partnership firm were dismissed, while the appeals by the individual partners were allowed. en-us Mon, 28 Jan 2019 00:00:00 +0530 Thu, 21 Feb 2019 06:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375541 The court upheld penalties on the partnership firm for involvement in diverting goods under Rule 26 of the Central Excise Rules. However, following a High Court precedent, the court set aside penalties imposed on the individual partners, ruling that once a penalty is imposed on the firm, no separate penalty should be imposed on the partners. The appeals by the partnership firm were dismissed, while the appeals by the individual partners were allowed. Case-Laws Central Excise Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375541