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<h1>CEGAT Mumbai Reverses Order, Directs Commissioner to Reconsider</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeals, set aside the impugned order, and directed the Commissioner to dispose of the appeal without ... SSI Exemption - Dummy units The Appellate Tribunal CEGAT, Mumbai allowed the appeals, set aside the impugned order, and directed the Commissioner to dispose of the appeal without insisting on any deposit. The Commissioner's order was criticized for ambiguities regarding the true manufacturer and dummy units, leading to penalties imposed without clarity.
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