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2008 (5) TMI 39 - AT - Central ExciseWhether single registration can be granted to two premises of same manufacturer if they are separated by a vacant plot – held, yes - two premises separated only by a single plot, can be construed as equivalent to separation by public road or railway line etc. - No prejudice is caused to the revenue if single registration is given - since two premises are part of same factory and are having common administration and common manufacturing facilities, the single registration should not be denied
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