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2017 (3) TMI 916 - CESTAT ALLAHABADClandestine removal - penalty u/s 209A of CER, 1944 - the appellant urges that there is no finding of his involvement in any clandestine activity - Held that: - disproportionate penalty may be maintained as he was the Managing Director and C.E.O. of the company and as such he was definitely aware with the misdeeds going on in the company - Penalty on Mr. R.K. Somani is reduced to ₹ 25,000/- u/r 209A of CER, 1944 - appeal disposed off - decided partly in favor of appellant.
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