Dispute Over Excise Duty: Are Eleven Units Dummy or Not? Focus on Correct Duty Payment and Turnover Clubbing.

Duty demand - Clubbing of turnover of the Job workers - dispute regarding Valuation - dummy units or not - If the department disputed the price at which excise duty paid by the eleven units the demand should have been made on the eleven units, who are already registered with the Department. Duty cannot be demanded on the appellants for trading of goods. - AT .....

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