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2017 (12) TMI 331 - AT - Central ExciseSSI Exemption - dummy units - clubbing of clearances - N/N. 8/2001 - validity of SCN - Held that: - different SCN was issued to the units demanding separate duty from each of the Units. If the revenue is of the view that both the units are not independent and are same, in that case the SCN should have been issued only to the actual alleged manufacturer and the duty demand should have been made against it. The SCN and the impugned order proceeds to demand duty from both the units without alleging/ holding as to which of the unit is actual manufacturer and which is dummy manufacturer. Such issuance of separate SCN and separate demand from each of the units itself recognizes the separate and independent legal entity of each unit - the ratio of Hon’ble Supreme Court judgment in the case of Gajanan Fabrics Distributors [1997 (5) TMI 50 - SUPREME COURT OF INDIA] is squarely applicable, where it was held that By confirming the demand upon all the seven units the Collector appears, however, to have treated them all as assessees and, implicitly recognised their independent existence - no demand of duty can be made from the Appellants. Appeal allowed - decided in favor of appellant.
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