Appendix 3. Amount Admitted. Sl. No. Vendor Code Name of Party Amount Claimed. Page 1 of 8

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1 Petron Engineering Construction Limited List of Operational Creditors of Petron Engineering Construction Limited Claims by Operational Creditors as at March 23, 2018 (updated till 04/09/2018) Appendix 3 Sl. No. Vendor Code Name of Party Claimed Adarsh Industrial Syndicate 2,000,000 1,085,140 - Note Alif Traders 213, ,438 27, Fushun Cranes & Equipments India P 570, ,728 12, Crown Hiring 4,251,428 3,166, ,545 Note D.N. Enterprises 82,800 81,360 1, Elsengard Security Systems(P) Ltd. 512, , , HEENA ENTERPRISES 1,603,862 1,472,194 - Note HELIOS INDIA 108, ,787 4, Jawahar Leather Works (P) Ltd 59,483 59, KOHINOOR CRANE SERVICE 6,232,353 5,555, , MDS Air Products Pvt Ltd. 2,079,813 1,950, , Melange Developers Pvt.Ltd 10,179,890 9,835, , Milan Transport & Crane Serv. 639, , , Moxy Steel Impex 5,798,668 5,798, Pratima Construction Co. 1,932,354 1,554,882 - Note Ranka Weld Products (P) Ltd. 5,281,625 2,650, ,245 Note Sapphire Lifters 684, , , SGB Scaffolding and Industrial Serv 3,119,728 2,844, , SHIVAKRIPA CONSTRUCTIONS 18,772,315 2,270,644 13,289,869 Note SHIVAKRIPA CONSTRUCTIONS 1,180, , , SHREE TIWARI TRANSPORT COMPANY 496, , , Sri Venkateswara Oxygen (P) Ltd. 1,527,929 1,526,194 1, Subham Construction 3,908,216 3,223,796 - Note Teknokem Industries 754, , Vijaya 1,545,174 1,330, , Vineeth Engineering 17,189,534 5,943,223 8,301,118 Note A S Hardware Private Limited. 4,530,108 1,744,627 - Note Aarti Enterprises 1,796,535 1,066, ,711 Note ABC Infra Eqpts Pvt Ltd 1,427,715 1,427, Aboobaker Ebrahim Soorya 1,946,849 1,946, DEBAN LOGISTICS SOLUTION 931, , ,518 Note Fushun Cranes & Equipments India P 100, , Globtech Quality Testing And Tradin 2,113,848 2,113, INDUSTRIAL CONSUMABLES & EQUIPMENTS 1,377,050 1,376, K.I. BADRUDDIN 3,899,647 3,759, , KALPANA CONSTRUCTION 331, ,071 68, KUNAL ENGINEERING 7,812,726 7,812, MAA ANNAPURNA TRANSPORT 4,694,418 4,348, , MANGALORE HARDWARE STORES 3,172,248 3,072,485 99, MECH-TECH PROCESS-ENGINEERS 699, , New Fain Engineering Corporation 45,192,040 2,755,969 25,912,730 Note Pali Translines Pvt Ltd 8,443,757 3,457, ,510 Note RADHA GOBINDA RAKSHIT 150, , Radiographic Inspection Services 2,756,677 2,558, , RAVI COMPUTER LINK 10,700 6,250 4, & ROHIT ENTERPRISES 11,560,044 8,544,510 - Note Shiv Enterprises 8,956,203 8,948, Shree Brahmani Traders 3,549,864 2,487, ,416 Note Shri Guru Nanak Transport 6,535,081 6,535, Simond Fibertech limited 143, ,422 4, Steel Guard Engg. & Const. 8,222,900 4,756, ,052 Note Swadeshi Air Products 520, ,575 - Note SWASTIK TRADING CO 342, , Tara Chand Logistic Solutions Ltd. 1,796,880 1,450, , Yash Enterprises 3,695,641 2,668,015 22,359 Note Yogi Hotels Pvt Ltd 35,938 35, CROSS MARKETING 372, ,689 - Note Shiva Cranes 331, ,177 1, GEN-TECH DIESEL ENGINEERS 752, , GLADIATA ENGINEERING MAKERS PVT LTD 566, , Mighty Mech Power Projects 4,838,754 4,838, Rajhans Hotel 39,489 39, A&D CONSTRUCTION 558, , , Aria Aerial Platforms Pvt. Ltd. 775, ,968 - Note 2 Page 1 of 8

2 Sl. No. Vendor Code Name of Party Claimed JAI BAJRANG SECURITY & 631, , , RAM SAGUN SINGH 381, , VIMARK 432, , ,000 Note PRINTEC 42,500 33,320 9, Keshav Sales & Service 425, , Keshav Sales & Service 1,267,686 1,267, Jyoti Welding Corporation 468, ,856 5,297 Note New Construction Concrete 536, , Shiv Rath Transport & Co. 293, , , SWASTIK CHAMBERS OWNERS CO-OP 192, , Tirupati Printers 49,672 44,004 5, AMI REFRACTRAHOLD 426, , MADHAV TRADING CO. 745, , SGS INDIA PRIVATE LIMITED 1,966, ,546 1,285, Jaynarayan Mahato 350, ,371 24, Elmech Engineers 9,289,710 5,519,233 90,025 Note Shree Balaji Enterprises 3,587,675 2,369,011 - Note LAKSHMI TRADING COMPANY 3,049,137 1,993,266 5,522 Note Aaimata Trading 1,605,394 1,605, Vaishali Enterprises 3,080,640 1,141,166 - Note Chetan Supplier 1,542,723 1,542, Shree Ganpati Hardware 4,339,029 1,520, ,331 Note MAHIMA SALES PRODUCTS 5,174,245 3,372, Note Brisk Technovision Pvt. Ltd 166,022 41,892 (2,160) Note AEROCON BENGAL INFRA 599, , , Balaji Impex 2,265,433 1,802, , MARUTI LIFT & SAFE TECHNIQUE 2,559,051 2,185, , TIRUPATI IMPEX 1,284,000 1,284, Quality Test Services 162, , POWER ENGINEERING SERVICES 65,000 64, Sharpweld Enterprises 764, ,173 51, Osource India Pvt Ltd 219, ,104 42, Mani Electrical Works 191, ,603 87, Power Links (India) 4,239, ,957 2,971,883 Note HI-TECH LIFT MOVERS INDIA PVT. LTD. 1,739,327 1,739, KACHOLIYA TRANSPORT 1,510,521-1,086,101 Note S3 LOGISTIKS PRIVATE LIMITED 216, ,900 62, CARBOLINE INDIA PVT LTD 533, , , Sarens Heavy Lift India Pvt Ltd 133,575,237-62,680,352 Note OHMS TECH ENGINEERS 301, ,402 86, MAHAVEERA LOGISTICS RAIPUR 1,327,215 1,327, Suby Enterprise 13,031, ,735 12,735, BBR (INDIA) PVT. LTD. 1,347,945 1,296,028 51, Mahavir General Stores 91,622 77,523 14, The Structural Waterproofing 678, ,886 5,750 Note Bhartiya Parivahan 1,367,972 1,093, , Naveen Crane Service 634, , , Aruchem 5,490,000 4,628, , LIFT & SHIFT INDIA PRIVATE LTD. 3,250,599 1,677,960 0 Note REDICAST INDUSTRIES PRIVATE LIMITED 2,004,870 1,499, , SEA-HUB INSPECTION SERVICES 3,744,587 1,491,274 2,253, A-Star Testing & Inspection Pvt. Lt 7,047,499 2,043,119 3,541,804 Note Nav Bharat Engineering Const.Co 2,335,822-2,335, Kahan Enterprise 615, , BHOLA PRASAD DAS 2,749,000 2,749, MANOJ KUMAR PATTANAIK 3,591,603 3,591, MANJUNATH CRANES 336, ,600 10, Ansh Enterprise 376, , K.A ENTERPRISES 2,068,220 1,676, , Inch Engineering & Services 502, ,702 42, JRK ENGINEERS & CONTRACTORS 15,309,024 2,590,317 12,718, SANJAY RAY 1,456,078 1,456, FUSION ENGINEERING PRODUCTS 391, , K. MAHABALA SUVARNA 309, , , TRIDENT INFRASTRUCTURE 935, , SAI ENTERPRISES 2,305,578 1,340,778 - Note R.M.ASSOCIATE 898, , , Akash Engineering 4,323,756 4,223, , KRATOS INFRACON PRIVATE LTD. 205, , SSS ENTERPRISES 962, ,954 - Page 2 of 8

3 Sl. No. Vendor Code Name of Party Claimed Maa Bhagwati Gases 3,784,052 3,784, BHARAT CONSTRUCTIONS 47,280 47, MANDEEP GOSWAMI 163, , INDUSCARE EQUIPMENTS 255, , Vijay Laxmi Construction 11,708,955 3,286,499 8,422, Shri Shiv Shakti Agency 1,319,573 1,319, Shree Siddhi Enterprises 156, , ACCURATE ASSOCIATES 441, , & 10Chemtrols Industries Ltd. 1,795,583 1,681, , Warsi Trading & Infrastructure 2,145,903 1,250, , Top-Tech Engineering & Construction 2,006,975 2,006, PACE PROCESS CONTROLS PVT LTD 28,258,498 20,310,733 - Note KANPOWER RUBBER INDUSTRIES 823, , Laxmi Hardware Store 167, , Krishna Welding House 2,478,095 1,370,162 - Note S.K.Fabricators & Erectors 1,366,566 1,366, Indian Transport Organisation 750, , ANUP KUMAR 665, ,344 - Note HARENDRA NATH ROY 496, , K P Varghese 13,720 13, POWER TECH CONSTRUCTION COMPANY 209, , NOBLE GAS LTD 37,454 37, RAMANAND ROY 677, , POORAN CHAND PATEL 583, , JHANTU SARKAR 437, , CHANDESHWAR KUMAR 22,474 22, HELARAM MANDAL 324, ,900 5, & SUNIL KUMAR VERMA 160, , Shashi Ranjan Kumar 44,777 44, Goel Industries 1,194, , , VIKAS HARDWARE 1,145,747 1,145, ZEECO INDIA PVT.LTD 41,271-41, INDIRA INDUSTRIAL GASES 409, , PROTECT FIRE 2,373 2, K. R. Construction 8,700,000 8,604,367 95, Shriram Enterprises 2,796,991 2,796, S SASIDHARAN NAIR 106, , D.S. ASSOCIATE 8,326,913 8,326, Bhama Associates 580, , , VANDANA ENTERPRISES 605, ,807 20, & Vishnu Trading Company 1,168,995 1,168, Vishnu Trading Corporation 813, , , Vinayak Enterprises 296, , TTT Engineering Services 7,161,016 6,961, , & S. S. CONSTRUCTION 480, , I.A. ENGINEERING CONSTRUCTIONS 2,700,000-2,700, MAA ENTERPRISES 1,014,734 1,014, WI-FI ELECTRICAL PVT. LTD. 4,205,420 3,342, , W.S.R.C Builders & Fabrication 4,168,571 2,741,063 1,427, S.M. BROTHERS 124, , SRI AMARA ENTERPRISES 788, , S M ELEMECH & ENGINEERING PVT LTD 666,357 15, , NATIONAL HARDWARES & AGENCIES 1,077, ,509 - Note & GOODWILL ENTERPRISES 92,608 92, SHREE JAGADMBA TRADERS 3,584,765 3,584, DIPAK PRAMANIK 299, , P.M. Engineers Pvt. Ltd. 8,820,077 6,063,583 2,756, OM Associates 2,155,218 1,465,296 1,285 Note Jay Laxmi Construction 346, ,290 29, Luxmi Industrial Gases Pvt. Ltd. 1,408,437 1,322,437 - Note Shri Saraswati Enterprises 2,432,970 2,419,791 13, N.M.C. ENTERPRISE 84,554 21,786 62, Calcutta Welding & Lifting Company 622, ,579 46, Pradeep Purwar & Associates 76,700 70,200 6, SRI RAM TRADING CO. 371, ,452 3,303 Page 3 of 8

4 Verification Sl. No. Vendor Code Name of Party Claimed & MUKESH KUMAR RAY 451, , JBF JBF Petrochemicals Limited 5,250,000, Note M Electro & Communication 381, , A S CONSTRUCTION 107, , ALBRACO 142, , AMARESH SHEET 288, , Arpit Construction Company 6,590,786 6,590, ASUTOSH ENTERPRISES 7,367,312 7,367, B.K.CONSTRUCTION 2,387,296 1,066,420 1,320, BIJAY KUMAR BEHURA 342, , Bimal Chalak 1,057,223 1,057, CNR ENTERPRISES 648, ,552 86, D. K. FABRICATOR 7,550,000-7,550, Divya Engineers 4,247,146 4,241,834 5, DIX ENGINEERING PROJECT SERVICES 636, , , DURGA ENTERPRISES 1,459,595 1,459, Enn Kay Construction 31,242,017 19,600,097 10,241,920 Note Gurudev Enterprises 20,736,719 16,505,020 4,231,699 Remarks Page 4 of 8

5 Verification Sl. No. Vendor Code Name of Party Claimed & HANUMAN TRADING COMPANY 4,691,295 4,188,656 - Note HARISH ENTERPRISES 576, , HARIT SALES 1,182, ,205 - Note INSPECTION DEVELOPMENT SERVICE 1,944,833 1,360, ,556 Note Invicible Indian Construction Pvt. 1,287,294 1,287, J B Fabricators 2,254,363-1,654,363 Note JAAS INDL. ENGINEERING PVT. LTD. 1,551,052 52,270 1,498, Jay Bhavani Trading Co. 2,465,226 2,465, JAY BHAWANI ENTEPRISES 363, , Kabita Jena 1,391, ,391, Kapoor & Parekh Associates 354, ,000 12, Koottukaran Services 461, , , Krishna Construction Company 11,634,768 7,971,113 - Note Lodha & Co. 4,409,114 2,804,518 1,604, MARCHHO REEM INSULATION 336, , Metmech Radiographic Inspection 7,915,949 5,505,847 1,202,585 Note Mohan Raut 1,250,485 1,037, , Najeeb P H 36,531 36, Om Engineers 6,678,138 6,664,869 13, ORISSA SALES 1,391,716 1,391, OXYWELD ENGINEERS 702, ,377 - Note Pankaj Construction Co. 2,238,946-2,238, Payal Engineering 1,205, , , PCI Pest Control Private Limited 51,920 51, Perumamattam Travels 85,610 85, Pinki Engineering Enterprises 1,392,060 1,392, Pioneer Enterprises 140, , PM Engineers 551, , POOJA ENTERPRISES 268, , Prayaga Engineering Constructors 5,415,953 1,063,391 4,352, PRINCE HARDWARE & SANITATION 55,584 55, R B READY MIX 234, ,927 3, Radiant NDT & Inspection 3,029,350 2,415, , Raghav Gases 2,595,597 1,908,527 - Note RDC CONCRETE INDIA PVT.LTD. 2,709,553 2,319,959 75,207 Note S N Traders 650, , S. R. CONSTRUCTIONS 1,735, ,584 1,357, S. R. TRADING CO 90,322 71,368 18, S.K. GUPTA & CO. 239, ,509 18, S.R. Builders 9,327,312 9,297,785 29, S.S. WELDING CORPORATION 251, , SAHA AGENCY 241, , SAI Construction 4,850,000 4,845,214 4, Sandeep Kumar 247, ,239 28, SATYENDRA MAHATO 119, ,214 5, Scaanray Metallurgical Services 990, , , SHAILENDRA SINGH 553, , SHIW BYAS SINGH 260, , SHRI SAI ENTERPRISES 5,892,554 4,150,594 1,741, SK SABBIR AHMED 3,479,391 3,479, Sri Abhirami Enterprises 4,941,472 2,056,353 2,885, Sri Balaji Engineering & Constructions 2,500, ,852 2,226, Suresh Shenoy 148, ,402 23, SWASTIK ENTERPRISES 117,854 81,629 36, T.R.Sadanand Bhat 4,946,000 2,099,428 2,846, TAVINDERPAL SINGH ARORA 405, , , Technical Drying Services (Asia) Pv 1,589,578 1,566,180 23, UJJWAL CHANDRA JENA 1,158,736 1,158, UVM TRADES & ASSOCIATES 22,443, ,803 19,548,785 Note Venus Systems n Solutions 16,992-16, Yadav Labour Contractor 3,457,580 3,011, , Ganesh Timber Saw Mill 205, , Blue Star Limited 59,208 55,017 - Note DURGA ASSOCIATES 4,830,385 2,864, ,869 Note KAMALESH SINGH 199, , MANOJ TIMBER AND SAW MILL 1,390,085 1,390,067 - Remarks Page 5 of 8

6 Sl. No. Vendor Code Name of Party Claimed MD. SAMSER 313, , SAHEB DAYAL SINGH 679, , SHREE BALAJI NETS N ROPES 266, ,883 5, VG INDUSTRIAL TESTING LABORATORIES 255, ,671 18, VIKAS SALES CORPORATION 1,159,271 1,108,454 50, XTECHS TESTINGS PVT LTD 1,591,221 1,194, , B. K. PANDEY CONTRACTORS 394, ,095 94, B. K. PANDEY CONTRACTORS 883, , Shankar Jhunjhunwalla 404, , KARNI SALES CORPORATION 1,328,272 1,324,419 - Note Jay Enterprises 1,369, , , Energy Services 115, , SANDHYA RANI GHORAI 500, , KEI Industries Ltd 8,448-8, OM Prakash Hardware Store 1,265 1, SUDHIR TRADERS 4,556,469 3,297,300 1,259, USHA ENTERPRISES 874,000 56, , Mohd Sadik Mansoory 149, , DEEPAK PATEL 559, , P J Corporation 1,275, , , B. S. SINGH CONSTRUCTION & CO 7,493,496 1,709,068 5,784, B. S. SINGH CONSTRUCTION & CO 9,977,399 88,909 9,888, SIRAJUDDIN 849, , SRI BHAWANI SAW MILL 1,818,757 1,818, SAI BABA WOOD SUPPLIERS 1,326,310 1,326, EMERALD LEISURES LTD 71,260 29,960 41, Transformers & Rectifiers (I) Limit 10,995,826-10,995, S.V. CONSTRUCTIONS 2,657,561 1,842, , Bharat Oxygen 564, , Marble Crane Service 183, ,918 7, Petrochem Engineering Construction 3,062, ,278 2,065, BHAGWAN DRILLING WORKS 431, ,103 14, LOHA UDYOG 511,248 98, , Elektro Geraete (India) Pvt. Ltd. 2,554, , ,054 Note Tax Services 41,400 37,800 3, RBP SHARMA 335, , SUNIL K ARAPPATT 140, , KIRAN KARMORE 100, , KURKURI MOHAN BABU 82,649 82, PRADEEP VITTAL S 337, , MALAGAVALI SAIPRADEEP REDDY. 44,000 43,241 - Note ANWAR ALI 51,654 51, KIRAN PRATAP DEWANGAN 26,000 23,952 2, BISWANATH SAHU 30,426 30, DINESH PRATAP DHUMAL 78,000 72,592 5, State Tax Dept of Gujarat, Unit 7, Vadodra Gujarat 69,101,019-69,101, G S Jain 1,181, , Mithun Kumar K 68,593 68, Karnad Gases Pvt.Ltd 622, , Shree Rama Electricals 51,301-51, Emperor Enterprises 346, , Devi Industrial Engineers 1,730,774 1,084, , SHABNAM ENTERPRISES 398, , SAVI CRANE SERVICES 190, ,393 3, Aagam J Doshi 225, , SWASTIK ENTERPRISES 22,098,729 9,595,859 - Note TIRUPATI SALES & SERVICES 4,053,630-4,053, Nizamiya Construction Pvt Ltd 857, , Md. Jamal Ahmad 249, , Shah Bhogilal Jethalal & Bros 2,520,214 2,205, , Sajan Lal Saroj 30,654 30, Inspection Development Service-Pune 1,315, ,995 Note Industrial Gas Distributors 2,465,594 2,359, ,575 Page 6 of 8

7 Sl. No. Vendor Code Name of Party Claimed 348 Asst Asst Commr, Central GST, Madya Pradesh 6,787,963 6,787,963 - Note Lucky Furniture works 2,999,102 2,999, MAHALAXMI ENGINEERING CO. 4,277,975-4,277, BVL Power Systems Pvt Ltd. 2,825,070 2,500, , M B Construction 208, , Freedom Gases Ltd. 162,510 20, , K NIDHAN INFRAPROJECTS PVT LTD 736, , , INFRASTRUCTURE EQUIPMENTS 3,970,912 3,146, , GANESH TRADING COMPANY 760, ,826 2, LEATHER TECH 106, , SWASTIK ENTERPRISES 5,765,894 5,562, , Dat Engineering Enterprises 436, , , THE FERN RESIDENCY 5,900 5, AKR ADVISORS LLP 93,000 16,600 76, Ashish Steel 5,179,882 1,830, Krishna NDT Engineers 6,534, ,792 6,035, PELICAN CONSULTANTS 85,000 50,000 35, S. Kumar Publicity 24,752 24, Indiana Gratings Pvt.Ltd. 1,266, ,671 58,743 Note BADAGU ENTERPRISES 1,761,583 1,686,751 74, Access Platform Equipments Ltd. 1,052, , , Two Star Erectors 1,879,347 1,879, & CSA Fittings 2,762,864 2,762, Mahalaxmi Engineers 120, , SRI VENKATESWARA FABRICATORS 307, ,944 22, Sri Venkateswara Industries 518, , , SREE VENKATESWARA ENGINEERING WORKS 1,226,304 1,226, Industrial X-Ray & Allied Radiograp 1,093,788 4, , Shyamlal Kushwaha 63, , Mohan Enterprises 980, , , Jyoti Enterprises 3,400, ,400, Jyoti Fabricators 5,200, ,736, ,463, Emerson Process Management Chennai 3,226, ,113, , Hotel Apex International 24, , , & D - Mech Engineering 492, , Keshaw Kumar 169, , RAMAPRATAP MAHATO 178, , MAA VAISHNO ENTERPRISES 688, , , Prem Enterprises 1,003, , , TECHNO FRIENDS ENTERPRISES 1,236, ,236, MAHAVIR ENGINEERING 511, , Note MOHIT TRADING CO. 120, , , Vijay V Athavale 91, , MAHENDRA TRADING CO. 100, , BHAWNA SALE CORPORATION 45, , , & SEM INDIA ERECTORS 1,582, ,406 1,120, Lakshmidhar Senapati 77,899 77, CHANDESHWAR KUMAR 1,141,889 1,141, Balaram Jena 261, , & Shiv Narayan Kumar 988, , RAJPATI NAVIK 258, , DIBYASHREE ENTERPRISES 47,068 47, RAJENDRA SINGH YADAV 153, , Pooja Enterprises 1,118,153 1,118, Dilip V. Athavale 46,575 46, K.P. Engineers & Contractors 63,983 14,476 49, Mahakud Enterprises 96,685 - Note SHIVAM GRAPPHICS 56,626 40,002 16, Krishna Kumar chaurasiya 785, , SUVAM ENGINEERING 230, , THINK CAPITAL PRIVATE LIMITED 140,000 90,000 50, KESHAW KUMAR 2,412,400 2,412, Dharmendra Kumar Singh 603, , Geecy Industrial Services Pvt. Ltd. 4,208,444 3,644,950 Note ASIAN LABORATORIES 216, ,575 - Page 7 of 8

8 Sl. No. Vendor Code Name of Party Claimed Verification Total (A) 6,374,638, ,062, ,408,749 Remarks Related party 280 KSS Petron Private Limited 758,359,593 95,482, ,960,757 Note 2 Total (B) 758,359,593 95,482, ,960,757 Gross Total (A+B) 7,132,998, ,544, ,369,506 Note 1: Note 2: Note 3: Note 4: Note 5: Note 6: Note 7 : Note 8 : Payment made by Corporate Debtor not accounted by the party. Interest claim including advocate fees etc rejected. Claim rejected as the Party is not an operational creditor. Claims as at 23rd March 2018 of the operational creditors not received till 4th September, 2018 is to the tune of Rs Crores as per the books of Corporate debtor. Following statutory dues as at March 23, 2018 of the Corporate Debtor yet to be claimed by the authorities concerned : a.tds Payable 24,212, b.gst Payable 37,975, c.service Tax payable 65,011, d.vat Payable 9,229, e.provident Fund Payable 41,361, f.esic Payable 243, g.profession Tax Payable 794, Total 178,829, The claim list is prepared based on the claims received till September 04, As the Books of the Corporate Debtor is under review & reconciliation, the admitted amount of some of the creditors might have been changed in the present list as compared to the earlier paid, TDS, Debit note not accounted by Vendor now rejected after Scrutiny of Accounts Appeal has been filed by the Corporate Debtor against the order-in-original no.20/jc/cex/jbp/2014 Dt , 16/DC/ST/2013 Dt and hearing for the same is pending before the Commissioner of Central Excise ( Appeals ) and the said claim shall be subject to the result of the said appeal. Page 8 of 8