( 1 ) THE dispute is between the Revenue and M/s Jeesop and Co. Ltd. and richardson and Cruddus (1972) Ltd. and the nature of the question for decision is such that it would arise only in respect of the liability of the public sector companies for the payment of the duty. The course to be followed when the parties resort to litigation of this kind has been indicated by this Court in Oil and Natural Gas Commission v. CCE which has later been clarified with an order of the same type in Oil and Natural Gas commission v. CCE. In short, litigation of this kind between the Central government and the public sector undertakings is not to be resorted to without the matter being examined by a high-powered Committee of secretaries and with its clearance. This has not been done in the present cases. The course indicated in those orders passed by this Court has to be adopted by the Revenue.

( 2 ) THESE appeals have, therefore, to be disposed of in terms of those orders. It is directed accordingly.