K. SUKUMARAN, J.:---Godrej and Boyce Manufacturing Company (Pvt.) Ltd., (a long name; we shall refer it hereafter as "Godrej") had an encounter with the Excise Wing of the Central Revenue. It was somewhat exhausting and exhaustive. Every weapon in the armoury, from sound missiles to sterile spears, were employed. On the eve of the ides of March of 1990, the war was over. Atleat so thought Godrej. It was, however, soon disillusioned. The Union of India wants to open another front. That is not part of an adverserial affront, assures the Union. Court itself could open the front, for the crime complained of, is one against administration of justice itself. Everythng is fair in love and war it is generally said. That is not the rule within the sanctified precincts of the courts of Law. It has been declared in explicit terms in the Indian Penal Code, 1860 (abbreviated as I.P.C.). The responsibility for overseeing the enforcement of that salutary statutory provision rests with the Court; for a sanction for such legal action is to be granted by the Court. The Court itself is the custodian of the key, and the controller of the arena. That is an indication of the seriousness attached to the action by the Legislature. That is a manifestation of the trust reposed in the courts. That, in sense, is the greatest check against abuse of prosecution proceedings against those who have given tainted evidence in judicial proceedings before courts or Tribunals of the nature indicated. "Pray, consider the action appropriate, having regard to the startling facts and the stunning revelations which have been placed by massive materials before the Court" such appears to be the dispassionate posture of the Union of India in the Notice of Motion now under our consideration.

2. It is necesary to be specific and detailed in relation to material facts while considering the grave prayers in the Notice of Motion. Vague and general statements would not do, before a decision which impinges on substantial statutory provisions and which may cast possible impact of potential proceedings is taken.

3. The skeletal facts which need recapitulation may now be recalled.

3-A Godrej manufactures refrigerators. Understandably, the consumers and customers are not confined to a great city like Bombay but are dispersed all over the country. A fridge (as refrigerator is affectionately abbreviated) is not merely a status symbol but a minimal necessity in many a home.

4. Modern man is not satified by mere utility. Cosmetics and aesthetics form part of his life, even if he has to pay, sometimes too dearly, for them. Attracitve painting ensures insulation against adverse rusting effect; it helps embellishing aroom even if it be otherwise unromantic. perfection of the painting may help a merger with the glamour of the atmosphere and a fusion into a colour combination. A good painting (of the less sublime nature as here) has necessarily to be protected. Insulation by polythene cover may suffice in some cases. It may be insufficient when the transport is indispensable and the distance not inconsiderable. A minor bend, a scrappy scratch, or bad bruise, could irretrievably spoil its beauty which even a later plastic surgery may nto restore to tis pristine comely condition.

5. Excise duty is leviable on manufacture. It had been a vexed question, whether the various types of packing could form part of the manufacture, in excise parlance.

6. Godrej had faced some proceedings under the earlier Central Excise and Salt Act, 1944. The liability in relation to packing had been considered there. The price list did not cover the charge of the secondary packing. Godrej took the stand that the charge levied for secondary packing could not be added to the wholesale price for reckoning excise duty. The Assistant Collector, to whom the price list dated 20th October, 1977 had been furnished under Rule 173-C of the Central Excise Rules, did not accept that version. An appeal was then preferred on 1