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TMI Blog2008 (5) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... quently given. When the assessee wants to withdraw out of that facility, we cannot find any justifiable reason in the objection raised by the revenue for reverting back to old system. As rightly pointed out by the appellate authority, it is anxiety on the part of the Deputy Commissioner to reject such request as the revenue accrual may have some bearing upon the same. If the law permits such separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, we find that infact, all of these factories were registered separately with the Department and registration was given in 1985, the other in 1993 and the third in 1998. There was no objection for separate Registration in all these years till 2003, when the assessee himself approached the revenue for grant of common registration with the purpose to avail the special benefit of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have separate existence in terms of having separate entry and exits and completely separate and independent operational facilities. It is also on record that each of them had separate Central Excise registrations as required under para 3.2 of Chapter 2 of the CBEC s Manual of Supplementary Instructions until, at the request of the appellant, they were issued a common registration as per the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistrations. 12. The appellant has made it clear that the reason why they have asked for separate registrations is to claim the exemption under Notification 30/2004 dated 9-7-2004 as amended by Notification No. 10/2005 dated 1-3-2005. The DC appears to have been persuaded to reject the request for separate registrations by fact that if the appellant is allowed to claim the benefit of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to reject such request as the revenue accrual may have some bearing upon the same. If the law permits such separate registration, the above consideration is of no avail to the revenue, inasmuch as the respondent had three different registrations earlier also. No merits are found in the denial of such request by the assessee. As such, we find that Commissioner (Appeals) order does not have any in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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