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2018 (8) TMI 882 - AT - Central ExciseSSI Exemption - Clubbing of clearances - dummy units - SCN not issued to other parties, whose clearances are sought to be clubbed, but Addendum was issued including the names of the other four units, who were not a party in the first Show Cause Notice and the subsequent Adjudication Order. Held that:- Once an Order-in-Original is withdrawn, the Show Cause Notice, which had already merged with the Order-in-Original, is no longer available, in which case the Addendum subsequently issued by the Revenue and adjudicated upon cannot be held to be in accordance with law - demand set aside - appeal allowed - decided in favor of appellant.
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