( 1 ) THIS is an appeal torn an Order of B'anerjee, J. dated the 13th November 1963 quashing an award of an Industrial Tribunal and remanding the matter for rehearing by the Tribunal in accordance with the directions given in the Order.

( 2 ) THE respondent Parry and Co. Ltd. carries OH business all over India as Merchants, Importers, Selling Agents and manufacturers having its Head Office in Madras. In Calcutta the principal business of the respondent Company consisted ol: various agencies for sale of products of diverse well-known companies. The respondent Company also carried on manufacturing activities on a small scale at a small Engineering Workshop at Kidderpore. In 1954 the respondent Company is alleged to have suffered losses due to decline in business and, effected retrenchment of some staff with the permission of the Labour Appellate Tribunal.

( 3 ) THE case of the respondent Company is that the business was affected as a result of import restrictions and other factors. In 1960 and 1961 the Company had to close down three brandies in North India and twelve branches in South India and its establishments in many places became considerably reduced; and in orde