2022 (12) TMI 1437

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....espondent PER P. K. CHOUDHARY : Heard both sides and perused the appeal records. 2. I find that the present Appellant is an Accountant of M/s. Calstar Sponge Limited. Vide the Order-in-Original No.06/CSL/ASN-I/12-13 dated 28.12.2012, penalty of Rs.25,000/- was imposed upon, Mr. Sasthi Charan Banerjee, the Appellant before me. I find that the main Appellant, M/s Calstar Sponge Limited have set....