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TMI Blog2012 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... s not speak of the distance between the two manufacturing units. Moreover, these are divided by the Industrial roads and not public road - Department directed to grant single Registration in respect of 2 units i.e. Unit I and Unit II - Appeal allowed - F. No. A-28/CEX/GOA/2011 - GOA/CEX/GSK/73/2011 - Dated:- 26-8-2011 - Dr. G. Sreekumar Menon, J. REPRESENTED BY : S/Shri R.S. Sawant, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds between them and both the units do not constitute a part of single manufacturing operation and they are not specifically divided by a road, canal or railway line. 3. In view of the above their request for grant of a single registration cannot be considered. 4. Appellant contends that the prime reason for filing the appeal is that the appellant satisfies all the conditions laid down in para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant encloses the decisions in the cases of Shravasti Kisan Sahakari Chini Mills Ltd. v. Commr. of C.Ex., Allahabad reported in 2002 (142) E.L.T. 118 (Tri.-Del.), Simbhaoli Sugar Ltd. v. Commr. of C.Ex., Meerut-II reported in 2005 (185) E.L.T. 146 (Tri. - Del.), copy of the decision in the case where the Appeal Defective No. 399 of 2005 filed by the Commr. of C.Ex., Meerut was dismissed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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