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2008 (7) TMI 158 - AT - Central ExciseClubbing of clearances - Two units having common office – use same brand name, have same partners, have manufacturing premises in same block – units are held to be dummy unit – Circular dated 29-5-92 according to which each Limited Company is a manufacturer by itself and will be entitled to a separate exemption limit, will not apply to this case - hold that the clubbing of clearances is justified but confiscation of the land, building is set aside, as it is not a case of repeat offence
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