M/S Modison Metals Ltd vs Commissioner Of Customs (Import), ... on 3 August, 2009
6. On careful examination of the submissions made by both the sides, I find that in the case of Modison Metals Ltd (supra) this Tribunal has held that the Notification No. 36/2001-C.E. has to be construed in a way so as to further the legislative intent and not to defeat the same. The entire idea of single registration is that if two premises are part of the same factory and is having common administration and common manufacturing facilities, the single registration should not be denied. Accordingly, I find the appellant is also entitled for single registration. Considering the same, the impugned order is set aside and the appeal is allowed with consequential relief.