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2002 (1) TMI 529 - AT - Central ExciseExtract: ....... all the production facility and the machines were without any distinction. We, therefore, held that in absence of any material to show that M/s. N.G. Industries was a dummy unit, the value of clearances made by them cannot be clubbed with the value of clearances of the Appellants. Accordingly, the impugned order is set aside and appeal is allowed.
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