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2016 (1) TMI 1332 - AT - Central ExciseSSI Exemption - clubbing of clearances - Held that: - To club the turn-over of two units which are statutorily recognized by various Government authorities, evidences should have been put forth by the Revenue to the effect that one or other of these units is merely a dummy unit with no manufacturing facility or clearance of its own - In the present case, no such evidence has been brought on record - clubbing of turn-over is not permissible - appeal dismissed - decided against Revenue.
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