G. Sankaran, Member (T)

1. This matter is being heard and disposed of in accordance with the directions given by the Hon'ble High Court of Gujarat in the Order and judgment delivered on 28-7-1983 in S.C.A. No. 444 of 1978. By the said order, the Court quashed and set aside the Order-in-Revision No. 1425/77, dated 25-7-1977/4-8-1977 passed by the Government of India in the revision petition filed by Devarsons Pvt. Ltd. (hereinafter called Devarsons, for brevity's sake) against the Order-in-Appeal No. V 9(14) 2-2/OA/71/1841/Bombay dated 19-2-1974 passed by the Appellate Collector of Central Excise, Bombay. The Court remanded the matter to this Tribunal for deciding it afresh in the light of the evidence and the material that may be produced on the questions indicated in their Lordships' judgment dated 28-7-1983 and after giving an opportunity of hearing to the parties afresh. Copies of the order and the judgment were forwarded to this Tribunal by the Deputy Registrar of the High Court on 6-10-1983.

2. At this stage, and before setting out the questions referred to above, it will be useful to set out briefly the facts of the case. Devarsons are engaged in manufacturing oil and spir