CMA
13117 Points
Posted on 07 October 2016
I think single registration would suffice as I have not come across any such restriction on ownership. Moreover, registration is possible for owned/leased premises.
For more details:
https://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2016/circ1016-2016cx.pdf;jsessionid=B41AC8792F8162572E77B97E4CBE9E8E
https://www.aces.gov.in/Documents/centralised_registration_ce.pdf