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2015 (11) TMI 1754

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....E APPEAL No. - 281 of 2015 - -<br>Central Excise<br>Hon&#39;ble Tarun Agarwala and Hon&#39;ble Surya Prakash Kesarwani, JJ. For the Appellant :- Bijendra Kumar Singh ORDER The Department issued a n....

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....re essential to be issued to all the units and in support of this contention the Tribunal has relied upon various case laws. We also find that all the units are located at different places and the mer....