2017 (8) TMI 1171

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....Counsel with Ms. Namrata Bharti, Advocate Respondent Through: None O R D E R 1. This appeal by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944 ('CE Act') is directed against a common final order dated 17th February, 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') in the appeals filed before it by the R....

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....e SCN was confirmed by the impugned order of the CCE dated 27th February, 2009. 4. One of the points urged by the Respondent before the CESTAT was that the turnover of the four dummy units i.e. Unichem Engineering (P) Ltd., Anant Packaging, Akriti Packaging and Universal Offsets, was sought to be added to the turnover of the Respondent to arrive at the eligible amount for the 'Small Scale Industr....

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....ing Counsel for the Department, relied on the decision of this Court in Diwan Sahib Fashions Pvt. Ltd. v. CCE, Delhi-I 2013 (288) ELT 529 (Tri-Del). 7. Having perused the said decision, the Court finds that it is distinguishable in its application to the facts of the present case. In that case, both the units whose turnover was sought to be clubbed were in fact issued the SCN. On the other hand, ....