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    <title>2000 (1) TMI 277 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the order-in-original, ruling that M/s. Standard Times Pvt. Ltd. and M/s. Standard Watch Co. Pvt. Ltd. should not have their clearances clubbed as they were deemed independent entities with separate operations, ownership, and financial transactions. Despite being related and located in the same premises, the lack of evidence of financial interdependence led to the rejection of the Revenue&#039;s appeals.</description>
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