Merge another adjoing plot with old on

We are a manufacturer, we have purchased another adjoining plot with old one. We have merged both plot.

Now we want to shift our plant to new place and we will use old place for storage of raw material and finished goods.

Now our question is what is Excise formalties in following cases :

1. After merge both plot ,  If we shift our plant

2.If we dont shift our plant,

plz guide me