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    <title>2017 (6) TMI 621 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT Chennai abated the appeal filed by M/s. Angel Beauty Care due to the proprietor&#039;s demise. Penalties on Smt. P. Pushpam were significantly reduced considering her limited role and health issues. The penalty on Shri A.R. Hegde was set aside due to lack of justification after his employer&#039;s penalty was dropped. The Tribunal provided detailed reasoning for each appellant, resulting in the disposal of all three appeals with appropriate adjustments according to the law.</description>
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      <description>The Appellate Tribunal CESTAT Chennai abated the appeal filed by M/s. Angel Beauty Care due to the proprietor&#039;s demise. Penalties on Smt. P. Pushpam were significantly reduced considering her limited role and health issues. The penalty on Shri A.R. Hegde was set aside due to lack of justification after his employer&#039;s penalty was dropped. The Tribunal provided detailed reasoning for each appellant, resulting in the disposal of all three appeals with appropriate adjustments according to the law.</description>
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