JUDGMENT

S.P. BHARUCHA, J.

(1) THE order under appeal was passed by the central Excise and Gold (Control) Appellate tribunal. The tribunal found that the show-cause notices issued to the assessees (appellants) did not clearly indicate how the demands for excise duty had been worked out nor was there any indication of the source from which the figures had been compiled. The liability proposed to be fastened being large, it was found necessary to clearly indicate these details so that the assessees were in a position to meet the charge. The tribunal, therefore, found sufficient ground to set aside the Collectors order under appeal before it insofar as the calculations of the demand for duty were concerned and refer the case back for fresh adjudication with a direction that the Collector would have the demand for duty calculated and the basis thereof indicated in proper detail to enable the assessees to meet the charge. At the same time, the tribunal stated that it had rejected all other contentions of the assessees.

(2) WE find, after having heard learned counsel, that it is necessary to remand the matters to the Collector to consider the entire case afresh. The principa