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2. The department launched proceedings by issue of a show cause notice dt. 6-11-2001 alleging inter alia as follows :- 

a.       they had already established a factory for manufacture of paperhoard. 
 

b.       They have, in September 2000 artificially bifurcated the existing factory land by constructing a wall. 
 

c.       The new factory after bifurcation of the factory land, manufactures kraft paper. 
 

e.       The existing registration certificate, was modified to indicate unit I. 
 

f.       The new factory has also been granted a new excise registration indicating unit II. This registration was allegedly obtained by them under deception. 
 

g.       Notification No. 6/2000, dt. 1st March 2001 entitles them to a duty concession up to a clearance of 3500 MTs in a year. 
 

h.       This concession should be applied jointly for the clearances of both the factories, because
   

 (1)    The facility of using the boiler earmarked for a particular plant by the other plant, is sufficient for treating both plants as part of the same factory. 
 

 (2)	The raw materials are common. 
 

 (3)	The electricity supply is common. 
 

 (4)	The administration and management is common. 
 

 (5)	The sales tax registration and assessment is common. 
 

 (6)	Income tax assessment is common. 
 

 (7)    The two plants i.e. Board Plant and Paper Plant of the same factory i.e. Cosboard have been treated by Cosboard themselves as one factory right from the establishment of the plants and the premises which existed continuous to be the same even today except construction of a wall. 
 

 (8)    The two plants belong to the same company i.e. Cosboard Industries Limited situated on common plot of land i e. plot no. 7.