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Central Excise - Highlights / Catch Notes

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SSI Exemption - clubbing of clearances - dummy units with ...

Case Laws     Central Excise

September 5, 2023

SSI Exemption - clubbing of clearances - dummy units with slipping partners - The department has failed to establish the allegations raised in SCN for clubbing of clearances of the 11 firms. Further, the creation of a fictitious/deemed group (GTP) to be responsible for clandestine activities also does not find favor with us. - AT

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