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1995 (3) TMI 224 - CEGAT, NEW DELHIExtract: .......uperplating and Engineering Corporation v. C.C.E., Pune, under their Final Order Nos. 166-168/93-C, dated 18-5-1993, the Tribunal had held that when the three units were acting in tandem, the clubbing of clearances was justified. 9. Taking all the relevant considerations into account, we find no merit in both the appeals, and the same are rejected.
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