Penalty under excise Rules cannot be imposed merely for mere non-filing of separate appeal by Managing Partner

M/s. Rajhans Enterprises Vs Commissioner of Central Tax (CESTAT Bangalore) Commissioner (A) has allowed the appeal of the firm and set aside the duty demand and the penalty; however, penalty under Rule 26 of the Central Excise Rules, 2002 imposed on the Managing Partner of the appellant-firm was upheld on the ground that no separate appeal has been filed by the Managing Partner. He further submitted that the Commissioner (A) has wrongly held that there is no concept of joint appeal and the Managing Partner has to separately file an appeal under Rule 3(1) and (2) of the sub-rules. It is his fur...