Per V.K. Ashtana :

These appeals are against four Orders-in-Appeal Nos. 47/95 dated 17.8.95 passed by the Commissioner (Appeals) and 6/98,7/98 and 8/98 all dated 23.1.98 also passed by the Commissioner (Appeals), which had considered Order-in-Original No. 6/95 dated 22.2.95 and Orders-in-Original No. 10/96 etc. dated 5.11.96 respectively.

2. The Order-in-OriginalNo. 6/95 (supra) finalised the provisional assessments on the following products manufactured by the appellants and cleared for captive consumption :-

(a) Naphtha

(b) LSHS;

(c) Fuel Oil; and

(d) Refinery Gases

The appellants had claimed Central Excise duty exemption under Notification No. 217/86 dated 2.4.86 as amended by Notification No. 61/94 dated 1.3.94 which had also introduced exemption to goods falling under Chapter 27 of the Central Excise Tariff Act, 1985 with effect from 1.3.94. The said order also deals with exemption claimed for Naphtha removed for flushing the pipelines and for which duty exemption was claimed under the same Notification.

3. The Order-in-Appeal No. 47/95 impugned deals with the classification dispute i.e. availability or otherwise of the duty exemption noted above, while the Orders-in-Appeal Nos