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2001 (3) TMI 369 - AT - Central ExciseExtract: ....... appeal by the Department against only one firm without hearing the other firms is not maintainable when the clearances of the units are proposed to be clubbed. Following the ratio of the Tribunal rsquo s decision cited supra, we hold that there is no ground to interfere with the impugned order and accordingly uphold the same and reject the appeal.
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