2008 (5) TMI 473

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.... Shri W. Christian, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Revenue's appeal is against the order of Commissioner (Appeals) vide which he has accepted the respondent's prayer for grant of separate registrations to three different factories, two of which are in the same compounds at a distance of 4½ kms. and fully separated with each other and th....

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.... inasmuch as they intend to avail the benefit of Notification No. 30/04, dated 9-7-2004 as amended by Notification No. 10/2005-C.E., dated 1-3-2005 . Such request was rejected by the Deputy Commissioner, but on appeal, accepted by the Commissioner (Appeals). The relevant part of the Commissioner (Appeals) order is being reproduced below for better appreciation : "11. I find that there is n....

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.... ratio decidendi emerging from these decisions is that the term factory is to be interpreted in terms of the definition in Section 2(e) and that a factory includes only the premises and the precincts thereof wherein any excisable goods are manufactured and would not include any plant which is not situated  in  the  same  premises or  precincts  thereof. Under  th....

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....is undisputed on record the appellants were enjoying with separate registration for the last 10 to 15 years and it was in view of special facility given to the textile industries by Notification No. 35/2001 that joint registration was subsequently given. When the assessee wants to withdraw out of that facility, we cannot find any justifiable reason in the objection raised by the revenue for revert....