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Denial of SSI Exemption - Clubbing of clearances - the Limited Co. being separate entity and distinct from shareholders it cannot be said that Shri Venkatesh having 90 of shares in ICPL by virtue of being proprietor of Venky & Co. the clearances could be clubbed. - Tri

Central Excise - Denial of SSI Exemption - Clubbing of clearances - the Limited Co. being separate entity and distinct from shareholders, it cannot be said that Shri Venkatesh having 90% of shares in .....

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