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2009 (3) TMI 352 - HC - Central ExciseReview of order of HC Circumstances in relied upon cases contended as innocuous - Besides, a circumstance may appear to be relevant in a given case, but it may not be so relevant in another case. It all depends on facts of each case. Quite often, it is the cumulative effect of all the circumstances which lead the court to conclude that one unit is a dummy unit of another. No hard and fast rules can be laid down. Appellant does not furnish a ground for review. contention that profit sharing ratio without basis, is not a ground for review conclusion that one of the units is dummy is based on several circumstances besides sharing of profit appellant has also submitted that Tribunal has not appreciated the ratio of one of the precedent decisions matter ought to have been remanded by Tribunal but not remanded and HC as contended, should have remanded the matter though judgment of SC was relevant, but it doesnt mean that matter must be remanded in every case moreover, legal principle of said judgment followed in impugned Tribunal order - it is not possible for us to hold that there is some mistake or error apparent on the face of the record or that there is any other sufficient reason for review. In our opinion, no case is made out for review. The review petitions are, therefore, dismissed.
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