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2014 (8) TMI 333 - HC - Central ExciseWithdrawal of registration - Assessee applied for single registration to cover both the units namely Distillery and Sugar Unit - Superintendent of Central Excise visited the premises of the assessee and after necessary verification has granted the single registration vide letter dated 16.03.2001 - But later on withdrew it - Held that:- Tribunal observed that both the units of the assessee are working in the same factory premises as per the approved revised plan. Both the units have been allotted a common PAN by the Income-tax Department for the purpose of joint assessment. Similarly, both the units filed the trade tax returns in the common name of M/s. Shravasti Kisan Sahkari Chini Mills Ltd. The management and staff are common for both the units. The Rule-174(3) is applicable where there are more than one premises, meaning thereby different premises. In the instant case, the premises is common, so the said rule is not applicable - Decided against Revenue.
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