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    <title>2015 (4) TMI 1023 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand and penalties imposed on the appellant unit for availing the SSI exemption, emphasizing the necessity of issuing show cause notices to other manufacturing units before clubbing clearances. The Tribunal highlighted the importance of allowing units to present their defense in such cases and referenced legal precedents supporting the requirement of issuing show cause notices. The impugned order was deemed unsustainable, and the appeals were allowed, underscoring the significance of due process and fair hearings.</description>
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      <description>The Tribunal set aside the duty demand and penalties imposed on the appellant unit for availing the SSI exemption, emphasizing the necessity of issuing show cause notices to other manufacturing units before clubbing clearances. The Tribunal highlighted the importance of allowing units to present their defense in such cases and referenced legal precedents supporting the requirement of issuing show cause notices. The impugned order was deemed unsustainable, and the appeals were allowed, underscoring the significance of due process and fair hearings.</description>
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