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2017 (3) TMI 1209 - AT - Central ExciseValidity of proceedings - The appellants contested the legality of the proceedings itself on the ground that notice has not been served to 4 units whose existence has been questioned and whose turnover has been clubbed with the turnover of the main appellant - SSI exemption - dummy units - Held that: - Hon’ble Calcutta High Court in the case of CCE, Kolkata – II vs. Diamond Scaffolding Co. reported in 2011 (7) TMI 854 - CALCUTTA HIGH COURT upheld the Tribunal’s finding regarding the un-tenability of duty demand by clubbing clearance of other units without issue of show cause notice to such units. No notice has been served to the 4 units who were held to be dummies and whose turnover is added to arrive at the excise duty liability of the main appellant - The present adjudication is without the participation of the alleged dummy units, for a fair and proper decision. In our view, such non-issue of notice/non-participation of the other units whose turnover was added to turnover of main appellant, resulting in the present demand, puts the whole proceedings in legal jeopardy. Appeal allowed - decided in favor of appellant.
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