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2011 (7) TMI 270 - AT - Central ExciseDemand - Notification No.6/2006-CE dated 1.3.2006 - Rule 9 of central excise rule - Board issued notification 35/01-CE (NT) dt.26.6.01 prescribing conditions, safeguards, and procedure for registration - 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 public road, canal or railway line - In the present case, undisputedly show cause notice dt.23.5.06 sought to treat the three premises as three independent factories and proposed revoking the common registration and therefore sought to deny the exemption - The common registration therefore makes the three different premises as belong to the same factory - Decided in favour of the assessee
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