K.M. JOSEPH, J.

These appeals arise from a common order passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter referred to as the “Tribunal”). The substantial questions of law raised are, essentially, the same. We would advert to the following substantial questions of law, which were admitted by the Court and on which notices were issued, as raised in CEXA No. 11 of 2015, which we would treat as the leading case:

“1. Whether by virtue of seeking addition of new items viz. ACSR Conductors and Steel Tubular Poles in the original Central Excise Registration Certificate of the existing unit of M/s Tirupati LPG Cylinders, engaged in the manufacture of LPG Cylinders, with the Conductor Division and Cylinder Division units being part of the same factory (as evident from the party’s action in not seeking a separate registration for the Conductor division), was it not necessary for the party to increase the capacity of the entire factory (comprising of Conductor & Cylinder Division) by 25% to qualify being benefited as per the stipulations of Notification No.50/2003-CE dated 10.06.200 as the word ‘unit’ or ‘industrial unit’ in common