2009 (1) TMI 642

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....ri R.K. Verma, DR, for the Respondent. [Order]. - Ld. counsel Shri Bipin Garg pleads innocence of the appellant submitting that in view of penalty imposed earlier on Shri Ganesh Mathur, Managing Director of the company and that proceeding was dropped by order of adjudication dated 31-10-2000, the proceeding made against present appellant subsequently shall not sustain. He pleads that Rule 17....

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....e supports the order of the authority below. 3. Heard both sides and perused the record. 4. Ld. counsel's grievance is that adjudicating authority had no jurisdiction over the appellant. Since the matter has already travelled a long before various forums, the preliminary issue not raised at any point of time except in the second round of litigation before the adjudicating authority....