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2017 (3) TMI 917 - AT - Central ExciseSSI exemption - clubbing of clearances - demand of duty from all units simultaneously on same issue - clandestine removal - Held that: - In respect of demand of differential duty on clubbing of clearances, Revenue has jointly demand duty from M/s. Punjab General Manufacturing Works, Mathura, M/s. Ashoka General Industries, M/s. Elite Metal Products, M/s. Karam Sanitations, M/s. Shreya Sanitations, M/s. Ellkay Sanitations and M/s. Goldline Bath Fixtures Pvt. Ltd. - the finding of this Tribunal in the said case of C.C.E., Chandigarh vs. Shiva Exim Enterprises [2005 (2) TMI 294 - CESTAT, NEW DELHI] is squarely applicable in the present case, where it was held that the duty can be only demanded from the principal unit and not from both the units and that Where the duty has been demanded from both the units, it would rather lead to an inference that the Revenue has recognized implicitly both of them as independent units - the said part of the SCN is not sustainable. In so far as it relates to demand of differential duty of ₹ 1,44,96,923/. We did not find any ground forwarded by Revenue to negate such holding by the Original Authority in respect of allegation of clandestine clearance - appeal filed by the Revenue dismissed. Appeal allowed - decided in favor of appellant.
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