TaxTMI 
TaxTMI 
2011 (3) TMI 1292
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....kataraman, J.]. - The appellant/assessee herein seeks a reference on the following substantial questions of law : "1. Whether the order of the Tribunal passed in disregard of the fact that no separate show cause notice regarding clubbing of clearances is required? 2. Whether the 1st respondent Tribunal misdirected itself in invoking the extended period of limitation without rend....
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.... time, there was no power connection too and that Sri Ganga Engineering had obtained power connection only on 13-9-1995 and installed welding machinery on 18-6-1995, the Revenue issued a single show cause notice clubbing both these units. The assessee unsuccessfully canvassed that the Revenue should have issued two separate notices to both the units and clubbing of clearance would not be done. The....
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....er authorized manager had also admitted that the goods manufactured in the premises of Sri Lakshmi Industries were cleared in the name of Sri Ganga Engineering prior to 13-9-1995. 3. Going by the above said admitted facts, as found by the Commissioner, the Tribunal confirmed the findings, thereby rejected the appeal of the appellant herein. In paragraph 11 of the order, the Tribunal pointe....
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....ed on the facts of the case. 5. Learned counsel appearing for the appellant pointed out that when both the units are functioning separately, the question of issuing one show cause notice to both the units does not arise. Quite apart from that, the date of inspection was on 7-3-1995 but the show cause notice was issued on 14-8-1997, nearly after a lapse of 14 months. Consequently, penal pro....