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    <title>2019 (7) TMI 630 - CESTAT MUMBAI</title>
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    <description>The Appeal was allowed with relief for the partners as penalties imposed on them were set aside. The judgment emphasized that separate penalties on partners are not justifiable when the firm is penalized, as partners are not distinct legal entities. Legal precedents and principles were cited to support the argument that penalties on partners are not sustainable when the firm itself has been penalized under the Central Excise Rules. The settled legal position was reiterated, leading to the conclusion that the penalties imposed on the partners of the company were unjustified and were consequently set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=382934</link>
      <description>The Appeal was allowed with relief for the partners as penalties imposed on them were set aside. The judgment emphasized that separate penalties on partners are not justifiable when the firm is penalized, as partners are not distinct legal entities. Legal precedents and principles were cited to support the argument that penalties on partners are not sustainable when the firm itself has been penalized under the Central Excise Rules. The settled legal position was reiterated, leading to the conclusion that the penalties imposed on the partners of the company were unjustified and were consequently set aside.</description>
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      <pubDate>Fri, 05 Jul 2019 00:00:00 +0530</pubDate>
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