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2018 (3) TMI 253 - AT - Central Excise100% EOU - Scope of SCN - main defence put forward by the ld. counsel is that no separate SCN has been issued to the alleged dummy unit and therefore the same vitiates the entire proceedings - Held that: - the demand cannot sustain as the department has not issued SCN to the alleged dummy unit proposing to club the clearances of the same with the appellant herein - even the copy of the Order-in-Original has not been served upon the alleged dummy unit - appeal allowed - decided in favor of appellant.
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