Penalties Imposed on M/s Allied Electricals Partners u/r 26 for Non-Payment of Central Excise Duty.

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....Imposition of penalties on partners of manufacturing firm u/r 26 of CER - non-payment of Central Excise duty by the partnership firm, M/s Allied Electricals - It is not correct to say that the penalties now imposed on the partners/ appellant will amount to double penalty for the same offence.- AT....