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2008 (2) TMI 101 - AT - Central ExciseClubbing of clearances assessee have adduced sufficient evidence to prove that PSDE isnt a dummy unit Both PSDE & PPI have paid duty on crossing the initial SSI exemption limit both are separate legal entities providing of an interest free loan to PSDE by one of partners of PPI will not affect the independent existence of PSDE clearances were not required to be clubbed - issue of brand name not raised in SCN or in OIO and hence cannot be raised before tribunal SSI exemption allowed
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