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2008 (5) TMI 139 - CESTAT BANGALORESSI exemption - nine units belong to seven members of one/same family – SCN issued proposing clubbing of clearances - revenue not discharged that these units are dummy - Each of the 9 units is found to have separate Central Excise, Income Tax & Sales Tax registration with independent manufacturing capability – clubbing of clearance cannot be done mere for mutuality o interest among units – group of 9 units itself is not a legal entity – clubbing of clearances to raise demand is not sustainable
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