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2018 (8) TMI 881 - AT - Central ExciseSSI Exemption - clubbing of clearances - dummy units - notice not issued to the other four units, whose clearances sought to be clubbed - Held that:- Admittedly the proceedings were not initiated against the other units, whose clearances are sought to be clubbed with the clearances of the M/s D. P. Garg & Co. The issue involved in the case of M/s Garg Industries [2015 (4) TMI 1023 - CESTAT NEW DELHI] is identical to the facts of the present case. There also the clearances of the other units were sought to be clubbed with the clearances of M/s Garg Industries and the Tribunal by taking note of the fact that the notice has not been issued to the other units, set aside the confirmation of demands - In the present case also admittedly the notice does not stands issued to the other four units, whose clearances sought to be clubbed in the clearances of M/s D. P. Garg & Co. Appeal allowed - decided in favor of appellant.
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