2023 (6) TMI 709

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....entative for the Respondent ORDER Per: Anil G. Shakkarwar Through an earlier order, appeal No. C/88037/2019, C/86986/2019, C/86617/2021 were clubbed together. The appellants in appeal No. C/86986/2019 and C/86617/2021 are repeatedly remaining absent during hearing and therefore through this order the above stated appeals are delinked and presently appeal No. C/88037/2019 alone is being de....

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....ed Commissioner (Appeals) did not interfere with the same. 3. Heard the learned Counsel for the appellant. He has brought the attention to para 3.8 of the Order-in-Original, wherein it has been stated that Shri Anand Singh has stated on 18.11.2011 that Shri Anand Singh used to book the goods and did the business himself and the present appellant was just a 2% partner in his business. He has fur....

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....or imposition of personal penalty, contravention of the provisions of law on by a person is required. The original authority has given the finding that the present appellant has not transacted any business. That itself establishes that the present appellant was not responsible for any omission or commission. Therefore, imposition of personal penalties on the present appellant are untenable. I, the....