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2024 (2) TMI 769 - SC ORDERMaintainability of SLP - Low tax effect - SSI exemption - dummy units - it was held by High Court that without issuing the SCN to the other units, the clearance of those units could not be combined with that of the Respondent - HELD THAT:- In view of the low tax effect, it is not required to interfere with the impugned judgment passed by the High Court. The Special Leave Petitions are dismissed.
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