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    <title>2016 (7) TMI 892 - CESTAT HYDERABAD</title>
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    <description>The appellate tribunal upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal in a case involving allegations of creating a dummy unit for illegal availing of SSI exemption. The tribunal emphasized the importance of establishing clear evidence of mutual business interests and common funding to club clearances of two units together for central excise duty purposes.</description>
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      <description>The appellate tribunal upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal in a case involving allegations of creating a dummy unit for illegal availing of SSI exemption. The tribunal emphasized the importance of establishing clear evidence of mutual business interests and common funding to club clearances of two units together for central excise duty purposes.</description>
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