1995 (4) TMI 73

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..... ese appeals leaves several gap areas. We, therefore, think it appropriate to set aside the impugned orders of the High Courts and remit the matters to the High Courts for disposal of the Writ Petitions afresh. Parties should however have an opportunity to lead evidence, both oral and documentary, on certain precise questions of fact which have a bearing on the construction and application of the r .....

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..... ill be merely of assistance to the High Courts and not binding on them. In other words, the High Courts would be free on the basis of the evidence tendered before the Collector, Central Excise (Judicial) to reach its own conclusion on the aforesaid questions and thereafter dispose of the writ petitions afresh on the basis of its findings. The parties will be at liberty to urge all the points that .....

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