Penalty on Firms than No separate penalty on partners

CA Urvashi Porwal Brief of the Case In the case of Sharp Engineers VS. Commissioner of Central Excise,it was held that once partnership firm penalized, separate penalty not imposable upon partner of the firm because the partner is not a separate legal entity as there is no difference between the partner and the partnership firm. Facts of the Case M/s Sharp Engineers (hereinafter referred to as the ‘assessee’) a partnership firm was engaged in the manufacture of “Lift Winding Machine unit and parts thereof” falling under Ch 84 and 85 of the Schedule to the Central Excis...