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2018 (2) TMI 629 - CESTAT, MUMBAISingle registration for different units - effective date - Held that: - Hon'ble Supreme Court in the case of Commissioner of Central Excise v. M.P.V. & Engineering Industries [2003 (3) TMI 107 - SUPREME COURT OF INDIA], held that the benefit of the registration is extended from the date on which the application for grant of registration was made. Thus, when the application was made from that date the appellant was entitled for the benefit of single registration. Quantification is needed to get the benefit and undertake to supply all the data to the adjudicating authority - appeal allowed by way of remand.
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