- (1.) Heard Sri Parv Agrawal, learned counsel for the appellant and Sri Puneet Bansal and Sri Nishant Mishra, learned counsel for the respondent.
(2.) These two appeals have been filed by the revenue on inter-related issues. Therefore they are being decided together by a common order.
(3.) Appeal No. 327 of 2015: This appeal has been filed by the revenue under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act'), against the order of the Custom Excise and Service Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal') dated 26.05.2015. It was admitted on the following question of law:- "Whether the CESTAT is correct in considering the co-generation plant (used for generation of electricity) installed in a premises situated across the public road as a part of sugar factory and holding the unit eligible for common registration as a whole even when no semi-finished goods are used for the manufacture of finished goods in the said premises where co-gen plant is installed.";