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2018 (2) TMI 1228 - AT - Central ExciseRejection of request of common registration - rejection on the ground that between appellant's existing unit and other unit for which common registration was sought, there is another unit which does not belong to appellant - Held that: - the important factor is that both the units which should belong to one entity and certain criteria such as common work force, sales tax, raw materials, management etc. The fact are not in dispute that most of the factors have been fulfilled by the appellant. There is one plot in between both the premises does not belong to appellant but both the premises are interlinked by pipeline for supply and use of furnace oil by both the units. Separation of both the premises by only one plot is not significance and for this reason the request for common registration should not be rejected. Appeal allowed - decided in favor of appellant.
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