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2003 (2) TMI 84

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....orena. The firm has dissolved on account of death of one of the partner and intimation of dissolution of partnership was communicated to respondents. Annexure P/5 is the affidavit of one of the partner, Yogesh Kumar Garg filed by the respondents. On account of certain recoveries of excise duty against the said firm notices were sent in the name of firm, which were received by one Girjesh Rai, ex-e....

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...., Central Excise & Customs, treating the petitioners served and Girjesh Rai has represented the partners imposed excise duty amounting Rs. 46,53,866/- on the firm and penalty of similar amount upon the noticee No. 1 and noticee No. 1 was held liable to pay interest equal to the amount of the recovery. Penalty of Rs. 10,00,000/- was imposed upon the noticee No. 2, Yogesh Garg and penalty of Rs. 50,....