https://www.taxtmi.com/caselaws?id=111908 Separate excise registration for bifurcated manufacturing premises was supported by physical separation, separate management, and later operational segregation, and the record did not show misstatement or suppression to obtain registration. The provisions invoked for a new manufacturer and compliance directions were inapplicable on the facts because manufacturing activity had already existed and no relevant direction was established. The objection that the bifurcated unit lacked capacity to seek registration was rejected in light of the prior course of dealings and the manner in which registration had been granted. The arrangement was not shown to be created solely to obtain exemption, so revocation of registration and penalty were not justified. en-us Wed, 24 Mar 2004 00:00:00 +0530 Wed, 25 Apr 2012 17:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111908 Separate excise registration for bifurcated manufacturing premises was supported by physical separation, separate management, and later operational segregation, and the record did not show misstatement or suppression to obtain registration. The provisions invoked for a new manufacturer and compliance directions were inapplicable on the facts because manufacturing activity had already existed and no relevant direction was established. The objection that the bifurcated unit lacked capacity to seek registration was rejected in light of the prior course of dealings and the manner in which registration had been granted. The arrangement was not shown to be created solely to obtain exemption, so revocation of registration and penalty were not justified. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111908