No penalty on both organisation & office bearers for same omission

Sikar Ex-Serviceman Welfare Co-operative Society Ltd. Vs Commissioner Central Excise and Service Tax (CESTAT Delhi) The final submission of appellant is that once the penalty has been imposed upon an organisation, simultaneous imposition of penalty on the office bearers thereof, is not sustainable. We observe in view of the definition of company in Section 3 of Companies Act that the appellants Society is not a Company but a Co-operative Society whose affairs are to be handled by a committee of office bearers having a life span of five years. It is also apparent from the record that the impugn...