(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 30/11/1994 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 mext date of hearing. (2) LEARNED counsel now bring to our attention the minutes of a meeting held on 11/01/1994 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 am 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 appallants counsel has no instructions to withdraw the appeals, we shall proceed to dismiss them with the following observations. (4) THE notification that was expressly dealt with in the committees minutes, though in similar terms to that with which these appeals are concerned, was a notification for a later period. It must be assumed that what would govern that notification would also govern the notification with which the appeals are concerned and that, therefore, a joint application shall be made before CEGAT, if required, in those terms. At any rate, the benefits accruing to both the parties under the terms of the minutes shall be made available to them. (5) THE appeals are dismissed in the aforesaid terms.