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2008 (5) TMI 473 - CESTAT, AHMEDABADRegistration - Separate registrations - Held that: - the appellants were enjoying with separate registration for the last 10 to 15 years and it was in view of special facility given to the textile industries by N/N. 35/2001 that joint registration was subsequently given. When the assessee wants to withdraw out of that facility, we cannot find any justifiable reason in the objection raised by the revenue for reverting back to old system. As rightly pointed out by the appellate authority, it is anxiety on the part of the Deputy Commissioner to reject such request as the revenue accrual may have some bearing upon the same. If the law permits such separate registration, the above consideration is of no avail to the revenue, inasmuch as the respondent had three different registrations earlier also - appeal rejected - decided against Revenue.
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