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    <title>2015 (12) TMI 1160 - Supreme Court</title>
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    <description>The Supreme Court upheld the CESTAT&#039;s findings that the SSI unit was not a shadow company facilitating central excise duty evasion. The Court dismissed the appeal, affirming the separate legal identities of the companies and the genuine nature of their transactions, including the lawful payment of excise duty by the SSI unit. The judgment emphasized that the evidence presented satisfactorily explained the transactions, leading to the dismissal of the appeals for lack of merit.</description>
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      <description>The Supreme Court upheld the CESTAT&#039;s findings that the SSI unit was not a shadow company facilitating central excise duty evasion. The Court dismissed the appeal, affirming the separate legal identities of the companies and the genuine nature of their transactions, including the lawful payment of excise duty by the SSI unit. The judgment emphasized that the evidence presented satisfactorily explained the transactions, leading to the dismissal of the appeals for lack of merit.</description>
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