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2024 (3) TMI 799 - CESTAT ALLAHABADImposition of personal penalty on the appellant in terms of Section 78A of the Finance Act, 1994 - appellant was one of the partner of the main notice - HELD THAT:- From Section 78A it is evident that penalty under this section can be imposed only on a person who at the time of such contravention was in charge of, and was responsible to, the company for the conduct of business of such company and was knowingly concerned with such contravention. Original authority has instead brushed aside the submissions made by the appellant on the basis of supplementary agreement, as afterthought, without examining the same. In absence of any finding to the effect that appellant was responsible for the conduct of business of the firm at the time of contravention, there are no merits in the orders of lower authorities imposing penalty on the appellant under Section 78A. There are no merits in the impugned order which is set aside - appeal allowed.
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