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2024 (1) TMI 934 - AT - Central ExciseSSI exemption - creation of dummy units in order to keep the total value of clearances below the SSI exemption and not paying duty on their clearances - HELD THAT:- The charges against M/s Varun of creating dummy units for keeping the value of clearances below the SSI exemption are not sustainable. Hence, the demand and penalty imposed against M/s Varun is set aside - the penalty imposed upon co-appellants also set aside. Thus, impugned order is set aside and appeals are allowed.
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