2018 (8) TMI 1076

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.... Nair, These two appeals filed by the appellants, one by the company against whom the charges of clandestine removal established and accordingly duty was confirmed. The other appeal was filed by the partner of the appellant's Partnership firm, on whom the penalty under Rule 26 of Central Excise Rules 2002 was imposed. 2. Shri S.J. Vyas, Ld. Counsel appeared on behalf of the appellant. As regard ....

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....AR) appearing on behalf of the Revenue reiterated the findings of the impugned order. As regard the appeal of the partner, Shri Vijay M. Rajawat, he made a submission that there are some judgements wherein other High courts have held that penalty can be imposed on the partner even if the penalty has been imposed on the partnership firms. He placed reliance on the judgements:- (i) Amritlakshmi Mac....