2009 (2) TMI 575

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....ugned order Commissioner (Appeals) had set aside the penalty of Rs. 25,000/- under Rule 209A of the Customs Excise Rules, 1944 on Shri Bipinbhai Patel, partner of the appellant unit on the ground that since penalty had already been imposed on the appellant unit, separate penalty on the partner is not required as the two of them have no separate independent existence. She relied on the following de....