2015 (10) TMI 345

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..... n that Customs, Excise and Service Tax Appellate Tribunal, New Delhi (CESTAT) has rightly held that there could not have been the clubbing of the two units. - Appeal was filed against the decision of Tribunal [2005 (2) TMI 294 - CESTAT, NEW DELHI] wherein Tribunal held that it has not been disclosed that which out of the two firms, was a principal firm and which was a dummy one. Only inter se rela .....

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