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2017 (3) TMI 598 - AT - Central ExciseSSI exemption - clubbing of clearances - mutuality of interest - whether the units were, by subterfuge, splitting the clearances on record to avail the benefits of N/N. 175/86-CE, and its successor N/N. 1/93-CE, to evade duty? - Held that: - That the units are set up by members of a family will not suffice to establish common control for if were to proceed with that approach to incentivise family aggregation, we would be doing great disservice to the spirit of entrepreneurship which is the driving force of economic growth of any community or state - the grounds of appeal do not suffice to overcome the detailed findings on fact and law in the impugned order - appeal dismissed - decided against appellant.
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