Customs Tribunal decision upheld; lack of clarity in show cause notice hinders unit consolidation.

The Supreme Court affirmed the decision of the Customs, Excise and Service Tax Appellate Tribunal, dismissing the appeals as there was a lack of clarity in the show cause notice, preventing the clubbing of two units.

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The Supreme Court dismissed the appeals, affirming the Customs, Excise and Service Tax Appellate Tribunal's decision that there could not have been the clubbing of two units due to lack of clarity in the show cause notice.

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