ORDER : S.P. Bharucha, J. No interference with the judgment and order of the High Court is called for. Having regard to the first question, considering how that question is worded, it is properly answered. As to the second question, the relevant material in regard to the cash incentive for exports does not appear to have been placed before the Tribunal. Without that material, it is not possible to decide that the contention of the Revenue is correct. The civil appeals are dismissed with costs.