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2015 (2) TMI 133

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....llant. Shri Vikrant Kackria, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeals. Both the appeals are being disposed of by a common order as they arise out of the same impugned order. I have heard Shri R.K. Mishra, ld. Departmental Representative appearing for Revenue and Shri Vikrant Kackria, ld. ....

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....e plot and were using electric connection from Punjab State Electricity Board and were storing raw-materials in one common place, the clearances of both the units are required to be clubbed. Proceedings were initiated resulting in confirmation of demand against M/s. Jagatjit Agro Industries to the tune of Rs. 17,37,954/- (Rupees seventeen lakh thirty seven thousand nine hundred and fifty four only....