2005 (3) TMI 521

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..... Order]. The appellant, M/s. Simbhaoli Sugar Mills Ltd. are engaged in the manufacture of sugar as well as alcohol. Sugar and molasses are produced in one unit from sugarcane. The molasses so produced is transferred by pipelines to the distillery unit where it is converted into ethyl alcohol. The sugar unit and the distillery unit are separated by a railway line. All the same, the appellants .....

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..... 2002 (142) E.L.T. 118 (Tribunal) = 2002 (50) RLT 542, the Tribunal held that a common registration should be allowed despite a road separating two divisions. He has also referred to the following provisions of Notification No. 36/2001-C.E. (N.T.), dated 26-6-2001 as amended : (3) hereby declares that if two or more premises of the same factory are separated by public road, railway line or cana .....

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..... irectly transferred to the other unit for further manufacture of excisable goods. The appellant is covered by the aforesaid decisions of the Tribunal. The refusal to issue one common excise registration is not justifiable. The impugned order is set aside and the appeal is allowed. The Excise authorities are directed to issue a common excise registration to the appellant for both the units. - - .....

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