2015 (10) TMI 1187

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....R. P.K. DAS, J. For The Appellant: Shri Kuntal Parikh, Advocate For The Respondent: Shri L. Tendupatra, Authorised Representative Per: P.K. Das These appeals are arising out of a common order and therefore, both are taken up together for disposal. The Appellants are partners of M/s Vijay Textiles, filed, these appeals against imposition of penalties of Rs. 5 lakhs each under Rule 209A ....

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....khs on the partnership firm. Regarding imposition of penalty on the partner, the Tribunal remanded the matter for considering imposition of the penalty on the partners. 4. The learned Advocate appearing on behalf of the Appellants submits that Hon'ble Gujarat High Court in the case of CCE Surat Vs Mahendra Kumar Kapadia - 2010 (260) ELT 51 (Guj.) held that no penalty would be imposed on the par....

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.... I find that in this particular case, the Tribunal remanded the matter to the Adjudicating authority to reconsider the imposition of penalty on the partner. In the impugned order, the Commissioner observed that the Appellants had filed wrong declarations with wilful suppression of actual manufacturing process carried out by them and suppressing the nature and quality of the fabric manufactured by ....