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2009 (12) TMI 384 - AT - Central ExciseSSI exemption - misuse Demand- joint show cause notice- proposal to club the clearance of two units contained in joint notice and both the units subsequently represented the case before adjudicating authority. - Held that: - the show cause notice issued jointly to both the units in this case does not appear to suffer from any infirmity. At the stage of issuing the show cause notice, it was the department's view that SGE was a fictitious dummy unit, the proposal to club the clearances of both the units was contained in the joint notice and both the units were put on notice and both the units subsequently represented their cases before the adjudicating authority - it was more appropriate to examine the matter together in this case which has been done by the department.
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