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Central Excise - Highlights / Catch Notes

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SSI Exemption - dummy units - clubbing of clearances - N/N. ...

Central Excise

December 7, 2017

SSI Exemption - dummy units - clubbing of clearances - N/N. 8/2001 - validity of SCN issued to each unit - If the revenue is of the view that both the units are not independent and are same, in that case the SCN should have been issued only to the actual alleged manufacturer and the duty demand should have been made against it. - AT

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