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2011 (4) TMI 1046 - CESTAT, NEW DELHICE registration - refusal by the department to give a combined central excise registration for two units of the appellants separated by a road – Held that:- two factories at Premises-I and Premises-II satisfy the parameters at (2), (4), (5), (6) and (7) specified by C.B.E.C. as reproduced, appellant falls within the norms prescribed by C.B.E.C. for granting common registration for two premises separated by a public road and there is no merit on the order of the Commissioner and it deserves to be set aside and the request of the appellant for common registration is to be granted Removal of capital goods from one premises of the appellant registered as his factory to the another premises across the road sought to be registered together with the first premises for which registration, permission is denied by the department - appellant submits that equipment were being shifted to appellant’s own premises for own manufacturing activities the appellant was under the impression that there was no requirement to reverse Cenvat credit taken when such goods were received into their factory at Premises-I. Appellant submits that there was no undue advantage accruing to them and they had no intention to evade any duty – Held that:- no intention to evade payment of duty, because the appellant was eligible for taking a combined registration for both the premises and if such combined registration was taken there would have been no infraction of any law. In view of the order passed by us in Appeal No. 1687/2008, no short payment of duty subsists, there is no case for demand of duty with penalty under Rule 15(2) of the Cenvat Credit Rules, equal to duty supposedly evaded, appeals are allowed by setting aside the duty demand and penalty imposed, stay petition and appeals are disposed of accordingly
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