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TMI Blog2011 (3) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... no question of law could arise since it is admittedly a question of fact and both the appellate authorities had concurred with the said finding. As regards plea of limitation too, the Tribunal had correctly come to a conclusion that having regard to the fact which establishes evasion of duty, extended period would apply to the appellant - no substantial question of law arise for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal is right in dismissing the appeal filed by the appellant without giving any valid reasons whatsoever? 2. A perusal of the order of the Tribunal [2010 (253) E.L.T. 632 (Tribunal)] shows that the appellant herein is the proprietor of one Sri Lakshmi Industries, which is situated adjacent to Sri Ganga Engineering, whose proprietrix happens to be the wife of the appellant. Based on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the unit was started in the year 1994, the welding machine was installed only on 18-6-1995. It is further pointed out that Gunasekaran, proprietor of Sri Lakshmi Industries in his statement dated 8-3-1996 had stated that the value of the goods manufactured in M/s. Sri Lakshmi Industries and cleared in the name of M/s. Sri Ganga Engineering during the year 1994-95 could be clubbed and agreed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court reported in 2002 (146) E.L.T. 252 (S.C.), (CCE, Coimbatore v. V. Madhu @ C.V. Maadhesh) wherein it was held that when one of the two firms is a fictitious firm or a dummy of the other, there is no illegality in clubbing the clearance under one show cause notice. Thus following the said decision, the Tribunal rejected the appeal. 4. As regards the plea of limitation too, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d arise in the case, since it is admittedly a question of fact and both the appellate authorities had concurred with the said finding. 8. As regards the second issue, viz., plea of limitation too, the Tribunal had correctly come to a conclusion that having regard to the fact which establishes evasion of duty, extended period would apply to the appellant. 9. Going by the facts thus found, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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