- (1.) This appeal raises the same questions as Civil Appeal No. 1496 of 1977 which we have just disposed of by Judgment. Therefore, for the same reasons which have weighed with us in allowing Civil Appeal No. 1496/77, we allow the present appeal and set aside the order of the Government of India in revision and quash the demand for differential duty made by the Assistant Collector and the Collector. If any amount has been recovered by the respondents in respect of differential duty, such amount shall be refunded by the respondent to the appellants within six weeks from today. There will be no order as to costs. Civil Appeals No. 1294 & 1295 of 1977 will also stand disposed of in the same terms.;