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2017 (10) TMI 116 - AT - Central ExciseSSI exemption - clubbing of clearances - Revenue entertained a view that the two units owned by the two brothers are one and the same - Held that: - It is well settled law that the two units belonging to two different relations, complete by themselves and independently registered with the tax authorities, cannot be termed to be one and the same units and clearances of the two cannot be clubbed - the appellate authority extended the benefit to the respondents on the ground that both are independent units duly registered independently with the Central Excise department as well as also there is no allegation or evidence of any joint financial inter-tuning between the two. The Revenue in their memo of appeal have not rebutted the said finding of the Commissioner (Appeals) by production of any positive evidence - benefit remains allowed - appeal dismissed - decided against Revenue.
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