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    <title>2017 (4) TMI 546 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed for remand to the adjudicating authority for a de-novo order based on the findings related to clubbing clearances, SSI exemption, interconnected undertakings, and valuation of goods. The judgment concluded that DMGP and DDIL were separate manufacturing units eligible for SSI exemption, overturning the denial of exemption and penalties imposed. The case highlighted the significance of evidence in establishing separate entities for tax benefits under Notification No. 8/2003.</description>
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      <description>The appeal was allowed for remand to the adjudicating authority for a de-novo order based on the findings related to clubbing clearances, SSI exemption, interconnected undertakings, and valuation of goods. The judgment concluded that DMGP and DDIL were separate manufacturing units eligible for SSI exemption, overturning the denial of exemption and penalties imposed. The case highlighted the significance of evidence in establishing separate entities for tax benefits under Notification No. 8/2003.</description>
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