( 1 ) THIS Writ petition has been preferred under Article 226 of the Constitution of India against the judgment and order dated 5. 12. 2001 passed by respondent No. 2 The Customs, Excise and Cold (Control) Appellant Tribunal, New Delhi under Section 35 (c) (1) of the Central Excise Act 1945 (in short called act) allowing the appeal directing both the divisions for a common central registration or transfer of the credit from distillery division to the Sugar Division by setting aside the order passed by the Commissioner Central Excise. Heard Sri Subodh Kumar, learned counsel for the petitioner as well as Sri Bharat Ji Agrawal, learned Senior Advocate alongwith Sri Piyush Agrawal, learned counsel for the respondents.

( 2 ) THE facts necessary for adjudication of the present writ petition are that the appellant company has two manufacturing Divisions, one of them manufacturing Sugar and Molasses and the other manufacturing Industrial and potable Alcohol. The Sugar Division and the Chemical (Distillery)Division are located across a public road. They have separate Central Excise registration and are maintaining separate statutory records. The respondent wanted to have a c