2012 (10) TMI 35

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....owar, 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. No. V/30/3/119/10-11/CX. Div.-II dated 10-....

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....pter 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 divided by the Industrial roads and not public r....

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....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 single Registration. Government departments are now con....