Knowledge of assessee’s son is knowledge of assessee himself, No Condonation on the ground of Ignorance

HIGH COURT OF KARNATAKA Siddramappa S. Yelamali versus Commissioner of Central Excise CEA NO. 25 OF 2011 JANUARY  31, 2013 JUDGMENT 1. This appeal is directed against the Final order No. 1326/2010 dated 20.10.2010 passed by the Appellate Tribunal in Appeal No. ST/641/2010. 2. By the impugned order, the Appellate Tribunal has dismissed the appeal confirming the order passed by the Commissioner (Appeals) in Appeal No.58/2010. 3. Aggrieved by that, the appellant has filed this appeal. 4. Briefly stated the facts are: The appellant is a partner in M/s. Sangameshwar Trading Compa...