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2011 (4) TMI 1056 - HC - Central ExcisePenalty and Demand of duty - separation of the industry between husband and wife is only to get separate SSI exemption - finding of the Tribunal is that, in effect the industry though with two names is run as a single unit with common funds and management no substantial question of law arising from the orders of the Tribunal wherein the findings are only on facts - Tribunal under the impugned orders though not discussed levy of penalty challenged by them has virtually upheld it in principle - appellants' counsel pointed out that the provisions were introduced or recast only on 28/09/1996 and the offence if any relates prior to the said amendment, and therefore, according to him, Section 11AC has no application – Held that:- CE Appeals are therefore disposed of confirming the orders of the Tribunal to the extent indicated above and by remanding the penalty matter to the adjudicating authority
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