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2017 (4) TMI 95 - AT - Central ExciseSSI exemption - N/N. 8/2003 dated 01.03.2003 - clubbing of clearances - It was the case of the respondents before the adjudicating authority that respondents 1, 2, 4 and 5 are independent units, they are procuring their own raw materials, working separately having separate plant & machinery, registered with various Government departments like Sales Tax, Income Tax, Service Tax, Property and Professional Tax - whether the adjudicating authority was correct in dropping the proceedings initiated by the show-cause notice for clubbing of clearances of respondent No.1 and respondents 2, 4 and 5 and demanding Central Excise duty and also for imposing penalties on other respondent? Held that: - the adjudicating authority has held the benefit of N/N. 8/2003 is available to all the respondent 1, 2, 4 and 5 after reading the benefit of notification independently - He has come to a fair conclusion with a reasoned order as to how the respondents have satisfied the conditions as reproduced herein above in para 137 of the adjudication order. Reliance placed in the case of Commissioner of Central Excise v. Sotex [2006 (11) TMI 39 - SUPREME COURT OF INDIA]. Benefit allowed - appeal dismissed - decided against Revenue.
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