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2008 (5) TMI 136 - AT - Central ExciseTwo units availing the benefit of small scale exemption, in terms of Notification No. 8/98-C.E. - one unit owned by same person in his individual capacity and the other unit as karta of HUF - both the units have separate Income Tax PAN No., separate sales tax registration, separate professional tax registration, separate electricity meters etc. - revenue has not proved that the two units were not having independent existence, the clubbing of clearances is not appropriate
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