2009 (1) TMI 501

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....ellant. [Order per : Abhilasha Kumari, J. (Oral)]. - The appellant-Revenue is in appeal against the order dated 5-6-2007 rendered in a group of appeals by proposing the following question of law. "Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside the amount of penalty levied/imposed on the partner of the firm on the ground that where a penalty ....

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....l of 18900.00 kgs. of imported PTY. Various statements were recorded under the relevant provisions of the Customs Act, 1962. and show cause notice dated 29-1-2004 was issued. The Adjudicating Authority held the assessee liable for payment of duty and also imposed penalty upon the respondent, who is one of the partners in the firm. In appeal, the appellate authority upheld the Order-in-Original, re....

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.... one of the partners in the firm, and there is no adjudication to this effect in the said order. The Tribunal has relied upon the Division Bench decision in the case of Jaybee Industries v. CCE, Gurgaon as reported in 2004 (168) E.L.T. 316 (Tri.-Del.) to come to the conclusion that where a penalty is imposed on a partnership firm, no separate penalty can be imposed on any of its partners. It has b....