https://www.taxtmi.com/caselaws?id=457666 Where multiple noticees are found liable for penalty, the adjudication order must specify the amount attributable to each person with definite certainty so the order remains enforceable. A composite or undivided penalty imposed jointly and severally on a company and its directors, without apportionment, was held impermissible in law. The consolidated penalty order was therefore set aside as unsustainable, and the matter was remanded to the adjudicating authority for fresh consideration of penalty after hearing the appellants. en-us Mon, 22 Aug 2005 00:00:00 +0530 Wed, 25 Sep 2024 14:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457666 Where multiple noticees are found liable for penalty, the adjudication order must specify the amount attributable to each person with definite certainty so the order remains enforceable. A composite or undivided penalty imposed jointly and severally on a company and its directors, without apportionment, was held impermissible in law. The consolidated penalty order was therefore set aside as unsustainable, and the matter was remanded to the adjudicating authority for fresh consideration of penalty after hearing the appellants. Case-Laws FEMA Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457666