JUDGMENT

Bhan, J.-Union of India has filed this appeal against the order of the Gauhati High Court in Civil Rule No. 1940 of 1989 wherein the High Court at the instance of respondent No.1 has quashed the order passed by the Collector of Customs and Central Excise, Shillong. (for short the Collector ) dated 15th May 1990 and remanded the case to the Collector for a fresh decision with the following directions :

"In view of the above, the adjudication order dated 15.5.90 is set aside. The collector shall resume the proceedings and summon the aforesaid three persons viz. Sri R. Salio. Sri Liangtilinga and Sri Lalchungunga for necessary examination in accordance with the observation made above and thereafter proceed to decide the matter afresh. The other materials obtained and already on record shall be available for the purpose . We also direct that further proceedings shall be taken by an officer other than the one who has made the adjudication order dated 15/16 May, 1990 and the competent authority in that regard shall take appropriate action and make necessary orders."

2. Facts relevant to the points raised in this appeal are:

GTC Industries Ltd. (respondent in this appeal) is a well