2012 (6) TMI 742

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..... fferent activities carried out by an assessee which are recognised under the law can be registered separately. There is nothing on record to show any mala fide in the approach of the respondent to disagree to the conclusion of the learned Commissioner (Appeals). Accordingly, there is no infirmity in the order passed by the Commissioner (Appeals) - Decided against Revenue. - E/3136/2010-SM - 792/2 .....

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..... registration certificate in the same premises subject to the any premises which is well defined by area and its boundaries. Once an appellant declared a proper ground plan as per instructions (9) (The description of the boundaries of the premises to be registered, should be correspond to the one given in the land records) given in Annexure-I (Form A-1) in the CBEC manual for obtaining a registr .....

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..... s. 5. Heard both sides, perused the record and also examined the law in respect of grant of two registrations. 6. According to Rule 9 of Central Excise Rules, 2002, different activities carried out by an assessee which are recognised under the law can be registered separately. There is nothing on record to show any mala fide in the approach of the respondent to disagree to the conclusion of th .....

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