https://www.taxtmi.com/caselaws?id=112495 Manufacturing units in the same premises that are functionally interlinked and separated only by a safety barrier erected under legal compulsion may be treated as one factory for Central Excise registration. On that basis, common management, common PAN and supporting Board instructions justified single registration for the sugar, molasses and distillery units, and the contrary view was unsustainable. Because the demand and penalties were founded entirely on separate treatment of the units, they also could not survive once single registration was accepted. The absence of a personal hearing was noted, but the decisive point was the entitlement to single registration. en-us Mon, 13 Oct 2003 00:00:00 +0530 Mon, 30 Apr 2012 12:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112495 Manufacturing units in the same premises that are functionally interlinked and separated only by a safety barrier erected under legal compulsion may be treated as one factory for Central Excise registration. On that basis, common management, common PAN and supporting Board instructions justified single registration for the sugar, molasses and distillery units, and the contrary view was unsustainable. Because the demand and penalties were founded entirely on separate treatment of the units, they also could not survive once single registration was accepted. The absence of a personal hearing was noted, but the decisive point was the entitlement to single registration. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112495