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2008 (7) TMI 107 - AT - Central ExciseSSI exemption - three units operating from the same premises having common plant and machinery, common staff etc. - the respondent have accepted the duty liability on behalf of all the three units as he has admitted to be controlling all the three units – appellant and his employees also admitted that no separate records were maintained in respect of production and storage of goods of the three units – clubbing of clearances to deny exemption is justified – revenue’s appeal allowed
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