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.

Court's reasoning:
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.