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    <title>2019 (2) TMI 851 - CESTAT BANGALORE</title>
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    <description>The Judicial Member allowed the appeals in favor of the appellants, setting aside the impugned order regarding the excess penalty imposed and the personal penalty on the Director. The appellants were found entitled to the benefit of reduced penalty under the amended provisions, as supported by relevant legal provisions and a previous tribunal decision. The Director&#039;s penalties were also concluded once the main company&#039;s proceedings were finalized with the reduced penalty payment, in line with precedent.</description>
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      <description>The Judicial Member allowed the appeals in favor of the appellants, setting aside the impugned order regarding the excess penalty imposed and the personal penalty on the Director. The appellants were found entitled to the benefit of reduced penalty under the amended provisions, as supported by relevant legal provisions and a previous tribunal decision. The Director&#039;s penalties were also concluded once the main company&#039;s proceedings were finalized with the reduced penalty payment, in line with precedent.</description>
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