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TMI Blog1969 (12) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... are any merits in this appeal. The Nizam Sugar Factory Ltd., had started with one factory for which a licence was granted by the Central Excise Authorities. In 1951 an additional factory was started for which a separate licence was obtained in that year. Ever since the Company has been obtaining two separate licences for two distinct factories. It was for the first time in 1967-68 when the Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be treated as one factory and a single licence should be obtained for both the factories. That is so also because there is one common exit gate and one common profit and loss account and further for purposes of export quota both of them are treated as one. These contentions were rejected by our learned brother, Chinnapra Reddy, J., on the ground that the factories are distinct and were trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the licensing authority who shall be such officer as the Central Board of Revenue may authorise in this behalf. (2) If the same person desires to have licences for carrying on business in more than one capacity, he shall submit separate applications. (3) Where the applicant has more than one place of business he shall obtain separate licence in respect of each such place of business : Provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situated in the same town or village and the business of such place is conducted under the same name as that of the principal place of business and the other places shall be treated as branches. 4. It follows therefore that in the case of manufactured products, such places of business though situated in the same town or in the close vicinity whether having the same compound or different compound ..... X X X X Extracts X X X X X X X X Extracts X X X X
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