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1991 (9) TMI 177 - Commissioner - Central ExciseExtract: ....... persons and hence there is no justification for clubbing their clearances unless it is established by evidence that one is a dummy created by the other. In view of the foregoing the denial of exemption Notification No. 175/86 to both the appellants does not appear to be correct in law. Accordingly the appeals are allowed with consequential relief.
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