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2016 (11) TMI 1346 - CESTAT NEW DELHIDemand - Clubbing the turnover - Held that: - certain relationship could be established between the main appellant and M/s Seating Systems which is also not rebutted by the appellant, to make one of the unit as dummy units without legal status and consider all its turnover on account of main appellant is not legally sustainable - These evidences in no way lead to a conclusion that M/s Seating Systems has no legal existence for the purpose of Central Excise - Appeal allowed - Decided in favor of the assessee.
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