(1.) Heard learned counsel for the petitioner and the respondent.
(2.) The petitioner was issued with the following two Show Cause Notices:-
(3.) The demand in the respective both Show Cause Notices were confirmed by the impugned Order-in-Original No.4/2016 dated 07.01.2016 bearing reference C.No.V/CAS/15/112/2014 and C.No.V/CAS/15/132/2015.