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2008 (2) TMI 101 - CESTAT MUMBAIClubbing of clearances – assessee have adduced sufficient evidence to prove that PSDE isn’t a dummy unit – Both PSDE & PPI have paid duty on crossing the initial SSI exemption limit – both are separate legal entities – providing of an interest free loan to PSDE by one of partners of PPI will not affect the independent existence of PSDE – clearances were not required to be clubbed - issue of brand name not raised in SCN or in OIO and hence cannot be raised before tribunal –SSI exemption allowed
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