Clarification on SSI Exemption: Clubbing Clearances for Dummy Units under Notification No. 8/2001 and Validity of Show Cause Notices.

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....SSI Exemption - dummy units - clubbing of clearances - N/N. 8/2001 - validity of SCN issued to each unit - If the revenue is of the view that both the units are not independent and are same, in that case the SCN should have been issued only to the actual alleged manufacturer and the duty demand should have been made against it. - AT....