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2018 (2) TMI 558 - AT - Central ExciseSSI Exemption - clubbing of clearances - Held that: - it appears that M/s. Speed-O-Graph, M/s. Ganesh Engineering and M/s. Trimurthy Enterprises are independent entities and the Proprietors are different, their assessments are different and have permission to run their business at different places. The department has failed to examine the source of raw materials of these Companies. When assessments are different then their turn-over cannot be clubbed with the respondent-assessees - appeal dismissed - decided against Revenue.
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