K.K. Agarwal, Technical Member. - These are two appeals filed by the department against the order of the Commissioner (Appeals) dropping the proceedings against the respondents M/s. Larsen & Toubro Ltd. in the first case and M/s. Petrofac International Ltd. in the second case. Since the issue involved in both the appeals is common, they are being decided through a common order.

2. In the first case, the respondent M/s. Larsen & Toubro Ltd. were awarded a contract for setting up of (1) Solvent - Dewaxing/De-Oiling Uni 9 SDU and (2) Hydrotreater, Amine Treating Unit, Control Room and Sub-station at Digboi Refinery vide contract No. (1) PROJ/SDU/DR/53 of 1999-2000 and (2) PROJ/HDT/DR/54 of 1999-2000 which includes the work of "Residual Process Design, Detailed Engineering, Procurement, Supply, Construction, Erection, Installation, Testing Commissioning and Mechanical Guarantee of the said Units. The Lump Sum Price offered by the said assessee against the work of Turn Key Project for the said units of Digboi Refinery are as follows :