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    <title>2019 (6) TMI 863 - ATFEMA</title>
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    <description>An adjudication order imposing penalty on a deceased noticee is a nullity and cannot be sustained once the authority has notice of death. The penalty against the alleged abettor also failed because the order contained no substantive reasoning or finding of abetment, and liability for abetment could not survive when the principal offender&#039;s order was void. On these grounds, the impugned adjudication was quashed in entirety.</description>
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      <description>An adjudication order imposing penalty on a deceased noticee is a nullity and cannot be sustained once the authority has notice of death. The penalty against the alleged abettor also failed because the order contained no substantive reasoning or finding of abetment, and liability for abetment could not survive when the principal offender&#039;s order was void. On these grounds, the impugned adjudication was quashed in entirety.</description>
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