https://www.taxtmi.com/caselaws?id=101830 Registration of salt pans as part of factory premises turned on the scope of "factory" under excise law and the effect of the exemption-related notification relied on by the department. The authority noted the assessee's contention that the salt pan area was integrated with gypsum manufacture used in caustic soda production, but held that the registration request could not be declined without a fair opportunity to meet objections and without considering relevant submissions. The rejection of inclusion of the salt pans in the registration certificate was set aside and the matter was remitted to the proper officer for fresh consideration by a speaking order in accordance with natural justice. en-us Fri, 29 Oct 1999 00:00:00 +0530 Wed, 22 Feb 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101830 Registration of salt pans as part of factory premises turned on the scope of "factory" under excise law and the effect of the exemption-related notification relied on by the department. The authority noted the assessee's contention that the salt pan area was integrated with gypsum manufacture used in caustic soda production, but held that the registration request could not be declined without a fair opportunity to meet objections and without considering relevant submissions. The rejection of inclusion of the salt pans in the registration certificate was set aside and the matter was remitted to the proper officer for fresh consideration by a speaking order in accordance with natural justice. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101830