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2018 (1) TMI 1128 - AT - Central ExciseSSI Exemption - clubbing of clearances - dummy units - grievance of Revenue is that the order passed by the Commissioner (Appeals) is not legal and proper, inasmuch as, the respondent No.3 was not a dummy unit of respondent No.1 and that the duty liability on the later has not been correctly computed by the adjudicating authority. Held that: - the ld. Commissioner (Appeals) has elaborately discussed that Perfect Engineers, the Respondent No.3 was not a dummy unit of Supershine Laundry Systems Pvt. Ltd., the Respondent No.1 and has also held that except recording of the statement, no other corroborative documentary evidences were produced by the Department to support such stand - In view of the fact that the Department has not produced any corroborative documentary evidences, indicating financial flow back and mutuality of interest between the Respondent No.1 & 3, the above observations made by the Commissioner (Appeals) in the impugned order is proper and justified and cannot be interfered with at this juncture. Appeal dismissed - decided against Revenue.
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