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2016 (7) TMI 892 - AT - Central ExciseClaiming SSI exemption through creating dummy units - clubbing of clearance of different units - Held that:- it is clear that the Commissioner has taken into account all the allegations and contentions and arrived at a conclusion that M/s Andhra Poly Pack is an independent unit and their clearances cannot be Clubbed with that of respondent herein. We have to agree that there is no evidence to establish any mutuality of interest between the two units. - No demand - Decided against the revenue.
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