2011 (6) TMI 405

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....n brief, are as follows: a) The appellant M/s. Met Trade India Ltd. (hereinafter, referred to as Met Trade) is having a factory at village Bhil Akbarpur, GT Road, Dadri, Distt. Gautambudh Nagar, UP and engaged in the manufacture of refined lead etc. Another Company M/s. Gupta Pigments and Chemicals Ltd. (hereinafter, referred to as GPCL) was having a unit situated at 138- 139, Main road Gazipur. It is claimed that the Unit of GPCL was situated just opposite to the Met Trade and was also having a Central Excise Registration for manufacture of lead oxides, etc. b) On 30.3.2006, GPCL sold the plant and machinery to M/s. Met Trade. GPCL also leased out their property at 138-139, Main Road, Gazipur to Met Trade. with effect from 1.4.2006. ....

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....to show that the two Units have common work force and management. He also submits that these documents are relevant to determine the disputed issue as per Boards, guidelines. He fairly concedes that these documents could not be produced before the original authority as during the relevant time, these documents were not ready. 5. Considering that the documents sought to be relied upon are relevant for the issues on hand, the application is allowed and the appeal is taken up for final disposal. 6.1 The matter is before the Tribunal for the second time having been remanded to the adjudicating authority vide order of the Tribunal dated 19.7.2007 reported in 2007 (220) ELT 794 (Tri-Delhi). From 1.4.2006. Unit 1 and Unit 2 (erstwhile GPCL) ....

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.... products. (2) Large number of raw materials are common and received /proposed to be received commonly for both/ all the premises. (3) Common electricity supplies. (4) There is common labour / work force. (5) "Common administration/work management. (6) Common sales tax registration and assessment (7) Common Income tax assessment (8) Any other factor as may be indicative of inter linkage of the manufacturing processes. This is not an exhaustive list of indicators nor is each indicator necessary in each case. The Commissioner has to decide the issue case by case." 7. Normally two manufacturing units of any manufacturer, (in the present case Ltd. company) are required to take separate registrations in terms of the co....