TaxTMI 
TaxTMI 
2010 (9) TMI 308
X X X X Extracts X X X X
X X X X Extracts X X X X
....Commissioner of Central Excise & Customs, Surat-II has filed this Tax Appeal under Section-130A of the Customs Act, 1962 proposing to formulate the following substantial questions of law for determination and consideration of this Court; "(a) Whether penalty under Section-114A of the Customs Act, 1962 can be imposed on the basis of unretracted admission of partner of unit in the statement r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....liability of penalty under Section-114A of the Customs Act, 1962?" 2. Heard Mr. R.J. Oza, learned Senior Standing Counsel appearing for the Department and perused the orders passed by the authorities below. The present Appeal is filed by the partner of M/s. D.K. Polyn Industries (100% EOU). The show cause notice was issued on the partner under Section-112 of the Customs Act, 1962. However, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....irm. 3. The revenue being aggrieved by the said order of the Commissioner (A) preferred an Appeal before the Tribunal and the Tribunal vide its order dated 29-5-2009 confirmed the order of CIT(A) and dismissed the Appeal. The Tribunal has followed its own orders passed in several other matters, many of which have been accepted by the department. The Tribunal has further observed that the pen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....peal No. 1179 of 2010 with Tax Appeal No. 1180 of 2010 decided on 28-7-2010 [2010 (259) E.L.T. 179 (Guj.)] and this Court after discussing the relevant provisions of the Partnership Act and considering the role of the partner viz-a-viz the role of the Director in the case of a Company has taken the view that for the purpose of liability in respect of commission of offences under the Act, a partner....