https://www.taxtmi.com/caselaws?id=53695 Penalty and interest were sustained where the liability rested on the partner's admission and the surrounding record established involvement in the evasion. The adjudication was supported by the materials relied upon, so the finding of evasion was not displaced. A separate penalty on the partner, however, was found untenable where a penalty had already been imposed on the firm and the legal basis for individual penal action was absent. The result was that the individual penalty on the partner was deleted, while the penalty and interest otherwise remained in force. en-us Thu, 23 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53695 Penalty and interest were sustained where the liability rested on the partner's admission and the surrounding record established involvement in the evasion. The adjudication was supported by the materials relied upon, so the finding of evasion was not displaced. A separate penalty on the partner, however, was found untenable where a penalty had already been imposed on the firm and the legal basis for individual penal action was absent. The result was that the individual penalty on the partner was deleted, while the penalty and interest otherwise remained in force. Case-Laws Central Excise Thu, 23 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53695