https://www.taxtmi.com/caselaws?id=436294 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal of the firm for remand and the appeal of the partner of the firm. The case involved the discovery of excess stock during a factory visit, leading to confiscation, fines, and penalties. The tribunal found discrepancies in the stock-taking process, emphasizing the need for proper methodology disclosure and cross-examination of witnesses. The judgment highlighted that once a penalty is imposed on a partnership firm, a separate penalty on its partner is not permissible, citing precedent. The matter was remanded for reconsideration by the adjudicating authority. en-us Mon, 31 Oct 2022 00:00:00 +0530 Mon, 10 Apr 2023 08:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436294 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal of the firm for remand and the appeal of the partner of the firm. The case involved the discovery of excess stock during a factory visit, leading to confiscation, fines, and penalties. The tribunal found discrepancies in the stock-taking process, emphasizing the need for proper methodology disclosure and cross-examination of witnesses. The judgment highlighted that once a penalty is imposed on a partnership firm, a separate penalty on its partner is not permissible, citing precedent. The matter was remanded for reconsideration by the adjudicating authority. Case-Laws Central Excise Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436294