2018 (2) TMI 629

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....dent (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is filed by the appellant against order-in-original No. 31-33/2008 dated 14/03/2008. 2.  The brief facts of the case are that the appellant was having two units across the road namely, Plant I and Plant II. Both the units were having different registration.  The appellant has applied for the single registr....

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....bay High Court, appellant has become entitled for the single registration for both the plants across road.  As per the ratio  laid down by the Honble Supreme Court in the case of Commissioner of Central Excise v. M.P.V. & Engineering Industries  [2003 (153) ELT 485 (SC)], the benefit of the registration is extended from the date on which the application for grant of registration wa....