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2017 (3) TMI 604 - AT - Central ExciseSSI exemption - Dummy unit - imposition of penalties - Held that: - demands have been raised jointly against two firms and two partners. The impugned order does not specify as to the person against whom the demands have been confirmed. Both, the Revenue as well as other appellants, have invoked this ground for setting aside the impugned order. In the case of Shiv Exim Industries [2005 (2) TMI 294 - CESTAT, NEW DELHI], it has been held that for clubbing of clearances of two units it has to be held that one unit is principal unit and other is a dummy unit floated with a view to camouflage the other. In such circumstances demands can only be confirmed against the principal unit - matter is remanded to the Commissioner to decide afresh - appeal allowed by way of remand.
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