Commissioner's Corrigendum Penalty Deemed Unenforceable Based on Designation, Appeal Allowed

The Corrigendum issued by the Commissioner imposing a penalty on the Managing Director was deemed unenforceable as penalties should be based on the individual's actions, not their designation. The appeal was allowed.

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The Commissioner issued a Corrigendum imposing a penalty on the Managing Director, but it was deemed unenforceable as penalties should be based on the individual's actions, not their designation. The appeal was allowed.

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