COMMISSIONER OF CENTRAL EXCISE, SURAT Vs. ALFA SYNTHETICS

JUDGEMENT

(1.) REVENUES appeal is only against that part of the impugned order of the Commissioner(Appeals) vide which he has set aside the penalty on the partner on the ground that penalty already stands imposed upon the partnership firm and as such separate penalty is not required to be imposed upon the partner. For the above preposition, reliance stands placed by him on various precedent decisions of the Tribunal.

(2.) I do not find any infirmity in the above view of the Commissioner (Appeals). Inasmuch as partnership firm has already been imposed penalty, I do not think it to be a fit case for imposition of separate penalty on the partner. Revenues appeal is accordingly rejected.