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    <title>2011 (6) TMI 405 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remanding the matter for reconsideration after finding the Commissioner&#039;s rejection of the application for single registration for two Units to be erroneous. The Tribunal emphasized the importance of considering relevant indicators as per the Board&#039;s guidelines for common registration eligibility and granted the appellants the opportunity to present additional evidence for a fair hearing and due process. The appellants were given a deadline for the Commissioner to make a decision by the end of the year.</description>
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      <description>The Tribunal allowed the appeal by remanding the matter for reconsideration after finding the Commissioner&#039;s rejection of the application for single registration for two Units to be erroneous. The Tribunal emphasized the importance of considering relevant indicators as per the Board&#039;s guidelines for common registration eligibility and granted the appellants the opportunity to present additional evidence for a fair hearing and due process. The appellants were given a deadline for the Commissioner to make a decision by the end of the year.</description>
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