Customs, Excise and Gold Tribunal - Delhi
Cce, Chandigarh vs M/S. National Fertilizer Ltd. on 10 April, 2001
ORDER
Lajja Ram
1. These are two appeals filed by the Revenue being aggrieved with the common order-in-appeal dated 29.10.99 passed by the Commissioner of Central Excise (Appeals), Chandigarh.
2. The matter relates to the refund claim filed by M/s. National Fertilizers Ltd. on the ground that the use of furnace oil for generating of steam was to be considered as used as feed stock in the manufacture of fertilizers. The respondents are a public sector undertaking.
3. Shri Rajeev Tandon, SDR submits that so far the clearance from the Committee on Disputes have not been obtained. Both the appeals were filed with the Registry on 4.2.2000.
4. Accordingly, both the appeals filed by the Revenue are dismissed for want of clearance from the Committee on Disputes. However, liberty is given to the Revenue to pray for restoration of both the appeals as and when the requisite clearance from the Committee on Disputes is filed. With such liberty, both the appeals are dismissed. Stay applications are also dismissed. Ordered accordingly.
5. Order dictated & pronounced in the Open Court on 10.04.2001.