2009 (1) TMI 683

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...., for the Respondent. [Order]. -  Revenue has filed this appeal against the order of Commissioner (Appeals) wherein while he confirmed the demand of duty, interest and penalty on the firm, but held that penalty on the partner cannot be imposed in view of the fact that the firm has no identity other than that of the partner. He also set aside the penalty on the authorized signatory on th....

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....are relevant and are applicable to the facts of this case. The original adjudicating authority had imposed penalty of Rs. 1 lakh on the partner. He has observed that Shri R.R. Kadiwala, Partner had admitted the offence of illicit removal of man-made fabrics without payment of duty in his statement. He has also found that he was directly involved in the day to day affairs of the firm and under his ....