The post was removed about a week later, meaning it had been online for around three weeks.
The disparaging comment was made by Armaan Dev Enterprise's director Amit Gulati, or at least a person using his Facebook account.
Gulati told the ERA that it was his friend - identified only as "M" - who left the comment, not him.
The director had met for a meal with his nephew and "M." They looked at a photo of Duggan on Facebook. Gulati said he was unaware, until it had been online for three weeks, that "M" had subsequently posted about Duggan using his (Gulati's) account.
ERA member Helen Doyle said she could not give weight to this account, because "M" had declined to appear in person.
"I am unable therefore to be satisfied that M and not Mr Gulati posted the comment. I conclude then that it is more likely than not that Mr Gulati posed the comment."
Gulati pleaded that his company was about to go into liquidation.
Doyle acknowledged that it was in financial distress, but said there had been a "deliberate and serious breach" of its settlement with Duggan.
She ordered Armaan Dev Enterprises to pay Duggan $2250 and the ERA $750 in costs.