COMMISSIONER OF C. EX. Vs. ASHUTOSH METAL INDUSTRIES

JUDGEMENT

(1.)

(2.) REVENUE is in appeal raising the ground that the respondent is not entitled for more than one registration in the same campus. Learned D.R. appearing on behalf of Revenue submits that learned appellate authority committed an error allowing more than one registration for the same respondent to carry on business activity from the same campus. Learned Commissioner (Appeals) reached to his conclusion as under: -

(3.) LEARNED Counsel for respondent says that there is no law to prohibit two registrations.