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2012 (10) TMI 454 - CESTAT, AHMEDABAD
SSI exemption - extended period on limitation – clubbing of clearance – Dummy unit - Held that:- case against them has not been proved by the authorities with requisite evidence - clubbing of two units cannot be made on the premise that the assessee sold/cleared their entire production to other units - mere fact of management, control or grant of interest free loan is not sufficient to hold the units as a dummy unit in the absence of any money flow back and/or profit sharing and total control on another unit - Allegation of wilful mis-statement and suppression of facts justifying the extended period of limitation for making the duty demand cannot be sustained