Judgment

R.S. PATHAK, CJI.

(1) AFTER hearing learned counsel for the parties briefly, we are satisfied that the judgment and order dated 20/12/1986 [Asstfc Collector of central Excise v. Madras Rubber Factory Ltd., 1986 Supp SCC 751: 1987 SCC (Tax) 115] of which review is sought, should be recalled and the cases be heard again on the merits. It appears to us prima facie that in respect of certain items an inconsistency is present in the impugned judgment when regard is had to the law laid down by this court in Union of India v. Bombay Tyres International Ltd. Inasmuch as the cases are being re-opened, we refrain from expressing any opinion at this stage on the merits of the points raised in the cases. Objection was taken by the respondent manufacturers to the review petitions on the ground that the finality of the judgment should be maintained and should not be disturbed lightly. In our opinion, the points raised by the petitioners are of substantial public importance, and therefore call for reconsideration.

(2) ACCORDINGLY, we allow the review petitions, and recall the judgment and order dated 20/12/1986 and restore the cases to their original number and direct that t