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    <title>2009 (1) TMI 185 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the decision to club the clearances of M/s. Harnik Food Industries and M/s. Harnik Nutrients Private Limited, finding significant financial and operational interdependence between the two units. M/s. Harnik Nutrients Private Limited was deemed a dummy unit created to evade duty. The court also concluded that there was no breach of natural justice in the proceedings and dismissed the appeals, affirming the concurrent findings of fact by both authorities.</description>
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