2012 (10) TMI 35

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.... R.S. Sawant, Advocate and Uday J. Powar, Sr. Manager Admn., for the Appellant. Shri A.M. Fernandes, Supdt. of C. Ex., for the Respondent [Order]. - Appellant is aggrieved that their request for issuance of a single Central Excise Registration Certificate for Unit I & Unit II located in the GIDC Industrial Estate, Kaboda was rejected by the Assistant Commissioner vide impugned Letter F. N....

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....all the conditions laid down in para 3.2 of Chapter 2 of C.B.E. & C. Excise Manual of supplementary Instructions -2005". 5. That the two sheds for which separate Central Excise Registration have been given are located in a single Industrial Estate, which are not far off from each other. The instructions does not speak of the distance between the two manufacturing units. Moreover, these are....

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....y the Commr. of C.Ex., Meerut was dismissed by the Allahabad High Court [2011 (264) E.L.T. A15 (All.)]. All these decisions are in favour of the appellant. 7.  I have examined the issue and contentions. I am of the considered opinion that such rigidities in matters of registration are not called for. Today, multilocation units, spread out in various geographical venues are being granted si....