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    <title>2017 (7) TMI 336 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the Original Authority&#039;s findings that the SSI units were not dummies of Kores and were independent legal entities. The Tribunal emphasized the lack of substantial evidence to support the clubbing of clearances and allegations of financial and managerial control by Kores. The appeals were dismissed, affirming the Original Authority&#039;s decision.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the Original Authority&#039;s findings that the SSI units were not dummies of Kores and were independent legal entities. The Tribunal emphasized the lack of substantial evidence to support the clubbing of clearances and allegations of financial and managerial control by Kores. The appeals were dismissed, affirming the Original Authority&#039;s decision.</description>
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