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2012 (10) TMI 35 - COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICERequest for issuance of a single Central Excise Registration Certificate – Held that:- Two sheds for which separate Central Excise Registration have been given are located in a single Industrial Estate, which are not far off from each other. The instructions does not speak of the distance between the two manufacturing units. Moreover, these are divided by the Industrial roads and not public road - Department directed to grant single Registration in respect of 2 units i.e. Unit I and Unit II - Appeal allowed
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