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TMI Blog2017 (10) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... t even if one of the factor is fulfilled, the common registration can be issued. The appellant have fulfilled not only one but most of the factors provided in para 2.2 of Chapter 2, therefore they have made out a fit case for grant of single registration in respect of two units. Appeal allowed - decided in favor of appellant. - E/86081/13 - A/90280/17/SMB - Dated:- 27-10-2017 - Shri Ramesh Nair, Member (Judicial) None For Appellant Shri S.V. Nair, Assistant Commissioner (AR) For Respondent ORDER Per: Ramesh Nair This appeal is directed against order of the Commissioner, whereby learned Commissioner has rejected the application for single registration in respect of appellant's two units situated across ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) (iii) Shravasti Kisan Sahkari Chini Mills Ltd. Vs. CCE, Allahabad [2002 (12) ELT 118 (Tri. Delhi) 3. Shri S.V. Nair, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On carefully considering the submissions made by learned AR and grounds of appeal, I find that for the purpose of single registration in respect of two factory premises, guidelines is prescribed in para 2.2 of Chapter 2 of CBEC's Supplementary instructions which reads as under:- Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory (where processes are interlinked), but are segregated by p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 2 it is not necessary that all the factors should be fulfilled. On the reading of the same, I am of the view that even if one of the factor is fulfilled, the common registration can be issued. The learned Commissioner rejected the application of the appellant only on the ground that there are different electricity connections in both the units which is insufficient for rejection of application as all other factors are admittedly fulfilled. The judgment relied upon by the appellant, in my considered view, are directly applicable. Learned Commissioner without assigning any reason all the judgments were brushed aside. Though in remand proceeding as per direction of this Tribunal, the Adjudicating Authority was required to see whether ..... X X X X Extracts X X X X X X X X Extracts X X X X
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