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Department Fails to Prove Allegations of Clearance Clubbing and Fictitious Group Activities Among 11 Alleged Dummy Firms.

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....SSI Exemption - clubbing of clearances - dummy units with slipping partners - The department has failed to establish the allegations raised in SCN for clubbing of clearances of the 11 firms. Further, the creation of a fictitious/deemed group (GTP) to be responsible for clandestine activities also does not find favor with us. - AT....