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    <title>2017 (10) TMI 134 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the demand against the appellant for wrongly availing SSI exemption through dummy units. The issue of duty on parts of the humidification plant was deemed not sustainable at this stage. The Tribunal directed re-computation of the demand with the cum-duty price benefit, allowing the appeal partially through remand.</description>
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      <description>The Tribunal upheld the demand against the appellant for wrongly availing SSI exemption through dummy units. The issue of duty on parts of the humidification plant was deemed not sustainable at this stage. The Tribunal directed re-computation of the demand with the cum-duty price benefit, allowing the appeal partially through remand.</description>
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