2015 (8) TMI 820

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.... Christian, Adv. For The Respondent : Shri P.R.V. Ramanan, Special Counsel ORDER 1. These two appeals are directed against Order-in-Original  No.01-05/Dem/2012,dt.28.09.2012. 2. Since the issue involved is arising out of the same impugned order, these are being disposed by a common order. 3. Heard both sides and perused the records. 4. On perusal of the records, it transpire....

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....ry same assessee-appellant herein, this Bench had taken a view as to whether the factories to be considered as separate entities or one entity.  In our considered opinion, the findings recorded by the Bench in Order dt.27.10.2014 may have some implications on the issue in these two appeals.  Since this order dt.27.10.2014 was not available with the adjudicating authority, we consider it ....