ORDER :- Two questions have been raised for consideration in this group of cases. One question is whether the processes of bleaching, dyeing, printing, mercerising, etc., carried on by a processor on job work basis in respect of grey cotton fabrics and man made fabrics belonging to the customer and entrusted by him for processing amount to manufacture within the meaning of the Central Excises and Salt Act as it stood prior to its amendment by the Central Excises and Salt and Additional Duty of Excise (Amendment) Act 1980 so as to attract levy of excise duty on the processed fabrics and whether, in any event, after the Amendment Act, these processes amount to manufacture and excise duty is leviable on the processed fabrics. The other question is whether, even if the processed fabrics are assessable to excise duty in the hands of the processor who carries on these processes on job work basis, what is the value on the basis of which the processed fabrics are liable to be assessed. So far as the first question is concerned, it was agitated before this Court in Empire Industries Ltd. v. U. O. I. (1985) 3 SCC 314: (AIR 1986 SC 662) and this Court held that the processes of bleaching, mer