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2000 (11) TMI 208 - AT - Central ExciseExtract: .......CE, Mumbai v. M/s. High Land Dye Chem, held that appeal by the Department against only one firm without impleading other firms is not maintainable when clearances of all the units are proposed to be clubbed. 4. In view of the foregoing conclusion, we do not find any substance in the appeal filed by the Department and accordingly appeal is rejected.
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