https://www.taxtmi.com/caselaws?id=763657 Penalty under Rule 209A of the Central Excise Rules, 1944 was held not legally sustainable against a partnership firm, as personal penalty cannot be imposed on a firm as such. Applying the same principle, the Tribunal also found the penalty unsustainable against the partner where the firm itself was not liable on the facts found. As the penalty failed on this threshold issue, the other grounds raised by the appellants were not examined, and the penalties were set aside. en-us Thu, 12 Dec 2024 00:00:00 +0530 Tue, 24 Dec 2024 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763657 Penalty under Rule 209A of the Central Excise Rules, 1944 was held not legally sustainable against a partnership firm, as personal penalty cannot be imposed on a firm as such. Applying the same principle, the Tribunal also found the penalty unsustainable against the partner where the firm itself was not liable on the facts found. As the penalty failed on this threshold issue, the other grounds raised by the appellants were not examined, and the penalties were set aside. Case-Laws Central Excise Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763657