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2003 (3) TMI 763 - AT - Central ExciseExtract: .......UF where B.B. Jindal has only the status of Manager, its clearances cannot be clubbed with the clearances from the unit owned by him in his individual capacity. 6. We, therefore, set aside the order impugned and allow the appeals. The appellants will be entitled to consequential relief including refund of pre-deposit made before this Tribunal.
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