- (1.) Both these appeals arise out of the common order of the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the 'Tribunal') dated June 7, 2002. Therefore, they are disposed of by this common order.
(2.) Brief facts which are necessary for the disposal of both appeals are as under. M/s. Rollatainers Limited (hereinafter referred to as the 'appellant'), is a limited company registered under the Companies Act, 1956. The appellant is engaged in manufacture of various products in seven of its factories situated in different premises, each of them duly and separately registered with the Central Excise Department. Out of the seven factories, two factories which are relevant for the purpose of these appeals are : (i) Paper Board Factory and (ii) Specially Paper Factory. The paper board division is situated in Shed No. 1, Narela Road, Kundli and engaged in manufacture of duplex board independently with its own set of plant and machinery, staff and workers, raw material and utilities like electricity, water etc. Speciality Paper Factory is situated in Shed No. 3, Narela Road, Kundli and engaged in manufacture of paper independently with its own set of plant and machinery, staff and workers, raw material and utilities like electricity, water etc. Prior to May, 1998, the Speciality Paper Factory was situated at Dharuhera with accumulated stock of finished goods. The appellant decided to transfer such finished stock of speciality paper factory to paper board factory and dispose of the accumulated stock of finished goods under the Central Excise registration issued to paper board factory. The ground plan of the paper board factory prior to May, 1998, showed Shed No. 3 as a godown for storage of its raw material, namely waste paper. Thereafter, the ground plan was amended in May, 1998, to show the speciality paper factory in Shed No. 3 for storing the finished goods manufactured at Dharuhera and clearing them on payment of duty. Accordingly, classification list was also filed for the purpose of clearing the stock manufactured at Dharuhera. Subsequent to erection of the plant and machinery of speciality paper factory shifted from Dharuhera to Shed No. 3, Narela Road, Kundli and manufacture of paper in such separate premises by separate staff and workers who were earlier employed at Dharuhera, were engaged and the appellant applied for Central Excise registration as provided under R. 174(3) of the Central Excise Rules, 1944. No portion of the manufacturing process of paper board factory was ever carried on in Shed No. 3 wherein exclusively speciality paper factory operations were carried out. The registrations issued to the paper board factory and the speciality paper factory were premises specific as stipulated under R. 174(3) which reads as under : "Every registration certificate granted shall be in the specified form and shall be valid only for the premises specified in such certificate."
(3.) The registration carried out certain conditions also like, that it is valid only for the premises and purposes specified in the schedule and for no other purposes and premises, it is not transferable and no correction will be admissible in the certificate unless attested by the Superintendent, Central Excise and the certificate shall remain valid till the holder carries on the activity for which the certificate has been issued or surrenders the same. Therefore, both the factories were granted separate registration. It was also pointed out that no manufacturing processes pertaining to the manufacture of paper board was carried on in the Sheet No. 3 for which speciality paper factory was granted registration. Only manufacturing processes for manufacture of paper were carried on in Shed No. 3. It was also stated that both the factories had their separate entrances and are separated by a clear passage of 10 ft.;