https://www.taxtmi.com/caselaws?id=51141 Separate manufacturing units located in the same factory premises may qualify for a single central excise registration under Rule 174 of the Central Excise Rules, 1944 where the factual record shows unified control and the proper officer has accepted common registration, including through common administrative and fiscal indicators such as a common PAN and common tax filings. The cited High Court decision was held inapplicable on those facts. The article also states that an adverse quasi-judicial decision under Rule 174 must comply with natural justice, including a personal hearing; failure to do so vitiates the proceedings. en-us Fri, 25 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51141 Separate manufacturing units located in the same factory premises may qualify for a single central excise registration under Rule 174 of the Central Excise Rules, 1944 where the factual record shows unified control and the proper officer has accepted common registration, including through common administrative and fiscal indicators such as a common PAN and common tax filings. The cited High Court decision was held inapplicable on those facts. The article also states that an adverse quasi-judicial decision under Rule 174 must comply with natural justice, including a personal hearing; failure to do so vitiates the proceedings. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51141