2011 (3) TMI 116

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.... the impugned order wherein the penalty on the partner was dropped by the lower appellate authority.   2. The short issue involved in this case is whether the penalty can be imposed on the partner when the partnership firm already penalised or not.   3. Learned SDR relied upon the decision of the CCE, Surat vs. Rajnikant Ratilal Kadiwala -009 (2450 ELT 379, CCE, Surat vs. Ashirwad ....

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....se, it is not clear whether the partner of the main appellants firm had preferred an appeal or not?   6. I have also gone through the decisions in the case of CC vs. Jupiter Exports -2007 (213) ELT 641 (Bom.) and in the case of Jai Prakash Motwani-2010 (258) ELT 204 (Guj.) In the case of Jupiter Exports, Hon ble Bombay High Court has observed that it is now well settled that when partnersh....