Pragmatic central excise registration approach allows a single registration for two units in the same industrial estate.

A single Central Excise Registration may be granted for two units located in the same industrial estate where the request is otherwise legally reasonable. The fact that the units are not adjoining, or are separated by internal lanes and sheds, does not by itself justify rejection. Registration should be considered pragmatically under Chapter 2, Para 3.2 of the C.B.E. & C. Excise Manual, particularly where no prejudice to Revenue is shown. On that basis, the appellant was entitled to a single registration for Unit I and Unit II, and the request could not be denied on the stated grounds.

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Issues: Whether the appellant was entitled to a single Central Excise Registration for Unit I and Unit II situated in the same industrial estate.

Analysis: The request for single registration was examined with reference to Chapter 2, Para 3.2 of the C.B.E. & C. Excise Manual (Supplementary Instructions, 2005). The units were located within the same industrial estate and the mere fact that they were not adjacent or were separated by internal lanes and sheds did not justify a rigid rejection. The decision emphasised that registration matters should be approached pragmatically, especially where no prejudice is shown to Revenue and the request is otherwise legally reasonable.

Conclusion: The appellant was entitled to a single Central Excise Registration for both units, and the request could not be denied on the stated grounds.

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