TMI Blog2018 (2) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... th 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought, there is another unit which does not belong to appellant. For common registration the only reason which prescribed is both the units to be segregated by a public road, canal railway line. Being aggrieved by the Order-in-Original the appellant is before me. 2. None appeared on behalf of the appellant however as per the ground of appeal, I find that appellant submitted that the plot no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are actually part of the same factory (where processes are interlinked), but are segregated by public road, canal or railway-line. The fact that the two premises are part of the same factory will be decided by the Commissioner of Central Excise based on factors, such as: (1) Interlinked process product manufactured/produced in one premise are substantially used in other premises for manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, sales tax, raw materials, management etc. The fact are not in dispute that most of the factors have been fulfilled by the appellant. The only reason for rejection of the request of appellant is that between the existing premises and the other premises for which common registration is required are divided by another plot which does not belong to the appellant. Perusal of the ground plan submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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