2018 (6) TMI 233

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....h This appeal has been filed by the appellant against the impugned order dt. 13.12.2017 passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant is a partner in a first stage dealer firm M/s Isha Enterprises, who is alleged to have issued bogus invoices without supply of the goods to 15 manufacturers/traders in NCR. After investigation, a show cause notice was issu....

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....); (ii) Montex Dyeing & Printing Works vs. CCE, Surat -2007 (215) ELT 46 (Tri.-Ahmd.); (iii) Kamdeep Marketing Pvt Ltd vs. CCE, Indore - 2004 (165) ELT 206 (Tri.-Del.); (iv) Swem Industries vs. CCE, Surat - 2003 (154) 417 (Tri.-Mum.); (v) Amrit Lakshmi Machine Works vs. CC (Import), Mumbai - 2016 (335) ELT 225 (Bom.). Ld. Advocate also submitted that penalty of Rs. 3 lakhs has been imposed on....

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....des and perused the record. 6. On the legal issue, whether penalty can be imposed on the partner when the main firm has been penalized, Ld. A.R. has rightly pointed out that the judgment of Larger Bench of Hon'ble Bombay High Court in the case of Amrit Lakshmi Machine Works (supra), which was indeed relied by Ld. Advocate, has settled the position that penalty can be imposed on the partner even w....