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1995 (5) TMI 110 - AT - Central ExciseExtract: .......not specified clearly for confirmation of demands on any one unit. As we have held that each of the units are independent their clearances for six months period also cannot be clubbed. In that view of the matter, no penalty is also leviable and hence the impugned order is set aside and all the appeals are allowed with consequential reliefs, if any.
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