Adjudication of penalties

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....fficers in such manner as may be prescribed. (2) The Central Government shall, while appointing adjudicating officers, specify their jurisdiction in the order under sub-section (1). (3) The adjudicating officer may, by an order- (a) impose the penalty on the limited liability partnership or its partners or designated partners or any other person, as the case may be, stating therein ....

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.... liability partnership, then such limited liability partnership or its partner or designated partner or any other person, shall be liable to a penalty which shall be one-half of the penalty specified in such provisions subject to a maximum of one lakh rupees for limited liability partnership and fifty thousand rupees for every partner or designated partner or any other person, as the case may be. ....

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....er under sub-section (3) may prefer an appeal to the Regional Director having jurisdiction in the matter. (6) Every appeal made under sub-section (5) shall be filed within a period of sixty days from the date on which the copy of the order made by the adjudicating officer is received by the aggrieved person and shall be in such form, manner and accompanied by such fees as may be prescribed: ....