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2008 (8) TMI 272 - AT - Central ExciseClubbing of clearances of both the units to deny SSI exemption - SCN proposed to club the clearances of both the units without identifying as to which is the real unit and which is the dummy unit - There should always be a correct identification of the real unit or the dummy unit. This has not been done. Both the Order-in-Original as well as the Order-in-Appeal had demanded the duty on both the partnership units - there is a fundamental flaw in the show cause notice as well as in the impugned order, which cannot be cured at this stage – impugned order set aside
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