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2007 (8) TMI 710 - SCH - Central ExciseValidity of SCN - SSI Exemption - clubbing of clearances - dummy units - Held that: - the show cause notice given by the Department itself proceeds on the basis that the factory of the assessee consisted of different units (plants); that it was one single factory consisting of separate units; that sugar and molasses came under one of the units, paper and paper board came in the other unit and that chemicals came in the third unit. In the circumstances, the assessee-respondent was entitled to the benefit of exemption notification - It is not even alleged in the show cause notice that there are three factories as submitted on behalf of the Department - appeal dismissed.
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