Case: NATIONAL FERTILIZERS LIMITED Vs. COLLECTOR OF C. EX., CHANDIGARH

1. Having regard to the decisions of this court in O.N.G.C. v. Collector of Central Excise, [1992 (61) E.L.T. 3] and O.N.G.C. v. Collector of Central Excise, [1994 (70) E.L.T. 45], the disputes between the parties, who are a Central Government company and a department of the Central Government, have been referred to a committee. On 30th November, 1994 this court took notice of the reference and adjourned the appeals by two months stating that if no decision was taken by the committee the appeals might be proceeded with on the next date of hearing. 2. Learned counsel now bring to our attention the minutes of a meeting held on 11th January, 1994 by the committee in regard to the settlement of disputes between the parties. One of the issues that the committee dealt with is, as counsel state, that involved in these appeals [Paragraph No. 6(iv)]. Sub-paragraph (v) stated that it was resolved that a joint application would be moved before the CEGAT for early hearing and disposal of the appeals. On the above lines, National Fertilizers Limited would withdraw the appeals filed in the Supreme Court. 3. Learned counsel for the appellant states that though the appellant had been asked for instructions, no instructions have been forthcoming and that, therefore, the appellant should be permitted to argue the appeals. That does not appear to us to be permissible having regard to the fact that the disputes were, as aforesaid, referred to and resolved by the committee and it has resolved that the appellant would withdraw the appeals filed in the Supreme Court. Since the appellants counsel has no instructions to withdraw the appeals, we shall proceed to dismiss them with the following observations.

Decision reasoning: 0[ds]That does not appear to us to be permissible having regard to the fact that the disputes were, as aforesaid, referred to and resolved by the committee and it has resolved that the appellant would withdraw the appeals filed in the Supreme Court. Since the appellants counsel has no instructions to withdraw the appeals, we shall proceed to dismiss them with the following observations.