2008 (5) TMI 39

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..... udice is caused to the revenue if single registration is given - since two premises are part of same factory and are having common administration and common manufacturing facilities, the single registration should not be denied - E/273/2008 - A/1044/2008-WZB/AHD - Dated:- 16-5-2008 - Ms. Archana Wadhwa, Member (J) Shri V.S. Sejpal, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, .....

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..... t separated by public road, canal or railway line but by a plot, single registration can not be granted. 2. I do not find much force in the above reasoning adopted by the Commissioner. Admittedly, the two premises belong to the same manufacturer and the other condition given in the CBEC instruction referred by the Commissioner in respect of common raw material, common labour, common administra .....

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