https://www.taxtmi.com/caselaws?id=217081 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. en-us Fri, 26 Aug 2011 00:00:00 +0530 Tue, 11 Sep 2012 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217081 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. Case-Laws Central Excise Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217081