2011 (4) TMI 1056

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.... T   Ramachandran Nair, J.   Order under challenge is one issued by the Customs, Excise & Service Tax Appellate Tribunal confirming demand of duty on the appellants for the reason that separation of the industry between husband and wife is only to get separate SSI exemption. The clear finding of the Tribunal is that, in effect the industry though with two names is run as a single unit ....

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....me Court in Union of India v. Dharmendra Textiles Ltd., reported in 2008(13) SCC 369, is also cited before us for a position that penalty under Section 11AC is mandatory and adjudicating authority has no discretion above it. The 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,....