2005 (3) TMI 521

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....nt. [Order]. - The appellant, M/s. Simbhaoli Sugar Mills Ltd. are engaged in the manufacture of sugar as well as alcohol. Sugar and molasses are produced in one unit from sugarcane. The molasses so produced is transferred by pipelines to the distillery unit where it is converted into ethyl alcohol. The sugar unit and the distillery unit are separated by a railway line. All the same, the appella....

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....ahabad - 2002 (142) E.L.T. 118 (Tribunal) = 2002 (50) RLT 542, the Tribunal held that a common registration should be allowed despite a road separating two divisions. He has also referred to the following provisions of Notification No. 36/2001-C.E. (N.T.), dated 26-6-2001 as amended : "(3) hereby declares that if two or more premises of the same factory are separated by public road, railway line ....