JUDGMENT : 1. The dispute is between the Revenue and a Public Sector Undertaking and the nature of the question for decision is such that it would arise only in respect of the liability of the Public Sector Undertaking for the payment of the duty. The course to be followed when the parties to the litigation of this kind has been indicated by this Court in Oil & Natural Gas Commission v. Collector of Central Excise - 1992 (61) E.L.T. 3 (S.C.) which has later been clarified with an order of the same time in Oil & Natural Gas Commission v. Collector of Central Excise - 1994 (70) E.L.T. 45 (S.C.). In short, litigation of this kind between the Central Government and the Public Sector Undertaking 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 case. The course indicated in these orders passed by this Court has to be adopted by the revenue. 2. This appeal has, therefore, to be disposed of in terms of those orders. It is directed accordingly.