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    <title>2017 (12) TMI 1373 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal in the case involving allegations of suppression of manufacture of excisable goods and clandestine clearance by M/s. Heavy Fab Industries through a dummy unit, M/s. Coimbatore Heavy Fab Engg. P. Ltd. The Tribunal set aside the order due to the absence of a Show Cause Notice to the dummy unit, emphasizing procedural fairness and adherence to legal requirements. The decision highlighted the significance of issuing SCN to all relevant entities in excise duty matters to ensure the validity of proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=353104</link>
      <description>The Tribunal allowed the appeal in the case involving allegations of suppression of manufacture of excisable goods and clandestine clearance by M/s. Heavy Fab Industries through a dummy unit, M/s. Coimbatore Heavy Fab Engg. P. Ltd. The Tribunal set aside the order due to the absence of a Show Cause Notice to the dummy unit, emphasizing procedural fairness and adherence to legal requirements. The decision highlighted the significance of issuing SCN to all relevant entities in excise duty matters to ensure the validity of proceedings.</description>
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