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1998 (4) TMI 321 - CEGAT, NEW DELHIExtract: .......ts have common infrastructural facilities and run by the same family and the products of the units have common code No., the units are not independent and the value of the clearances of these units are to be clubbed. In view of the above discussion, we do not find any infirmity in the impugned order. The appeals filed by the appellant is dismissed.
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