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2014 (4) TMI 42 - CESTAT MUMBAIBenefit under the SSI Notifications - Clubbing of different units - Held that:- Revenue wants to club the clearance of three units i.e. M/s Mahavir Group of Industries, M/s Rupani Metal Reed Manufacturing Works and M/s Rupani Textile Industries. The Revenue filed one appeal i.e. against M/s Mahavir Group of Industries and there is no appeal filed by the Revenue against M/s Rupani Textile Industries for clubbing their clearances with M/s Mahavir Group of Industries - in the absence of appeals the clearances of these units cannot be clubbed with M/s Mahavir Group of Industries - Decided against Revenue.
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