TMI Blog2011 (4) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh with two names is run as a single unit with common funds and management. There is no scope for interference with the findings of fact by the Tribunal based on the evidence and record produced before them. This Court can entertain appeal against Tribunal's orders only on substantial question of law. We do not find any substantial question of law arising from the orders of the Tribunal wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment, and therefore, according to him, Section 11AC has no application. 3. We feel this matter requires to be reconsidered by the adjudicating authority. Therefore, there will be a direction to the adjudicating authority to consider the case of the appellants based on rectification application to be filed by the appellants along with a copy of this judgment to rectify the revised order f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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