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2016 (9) TMI 231 - AT - Central ExciseSSI exemption - Notification no.175/86-CE - eligibility for entitlement to benefit - impugned order has held that these two appellants are not independent units during 2000-2001 and their value of clearances is to be clubbed for deciding on the eligibility of SSI exemption during the said period of 2001-2002 - Held that:- even after April, 2001, there is no change in the ground realities. May be on paper, these two appellants are separate but in practice there is mutuality of interest in each other, which the facts as pointed out in the impugned order makes very clear. The impugned order points out that their separation has been created artificially with an intention to avail the benefit of SSI exemption only. The impugned order points out that the MOU signed between the two appellants does not have vital details. Therefore, we are of the considered view that both the appellants are only one unit for deciding on the eligibility of SSI benefit. These two appellants are two units only on paper but in practice and as per ground realities, they are one business only, which is very much evident and has been clearly pointed out by the Commissioner's impugned order. - Decided against the appellant
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