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    <title>1995 (9) TMI 170 - CEGAT, MADRAS</title>
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    <description>The Tribunal set aside the Collector of Central Excise&#039;s order regarding the clubbing of clearances from four units for assessment, citing lack of detailed findings on unit interconnection. The adjudicating authority failed to address ownership of machinery, tools, and financial transactions between units. The Tribunal remanded the matter for reconsideration, emphasizing the need for comprehensive evaluation to ensure a legally sustainable outcome.</description>
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