Companies adjudication penalties: proceedings must use the e-adjudication platform; notices by post only if email unavailable. All adjudication proceedings under the Companies (Adjudication of Penalties) Rules, 2014 shall be conducted exclusively in electronic mode via the Central Government e-adjudication platform; where an email address is unavailable the adjudicating officer shall send notices by post to the last intimated or recorded address and preserve a copy in the platform, and where no address exists the notice shall be placed on the e-adjudication platform. The Annexure is substituted to provide a revised Form ADJ (Memorandum of Appeal) and related e-form requirements.