M/s. British Scaffolding India Pvt. Ltd. Versus C. C. E. -Delhi - Central Excise - CESTAT NEW DELHI - Tri - Clubbing of clearances for the purpose of SSI Exemption - Company controlled by family members - Dummy units - Assessee contended that each of the units is an independent entity and there is no justification for treating them as the units owned by one person Held that - The question of identifying the main unit and the dummy unit and demanding duty only from the main unit arises only in ................................... Central Excise - Case Laws
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