THE brother of David Hay told an industrial tribunal yesterday that he was ''greatly distressed'' at the way his brother was treated by Celtic Football Club.

He also flatly contradicted earlier evidence given by Celtic's general manager Jock Brown and the club's financial boss.

And he recalled how Mr Brown sat and smiled through a meeting with David Hay on the Celtic stalwart's last day at the club he loved.

Mr Brian Hay, a chartered accountant, had been called in by his brother to negotiate the salary and terms of his new contract as assistant general manager at Parkhead with Mr Eric Reilly, the club's financial director, last June.

The 48-year-old said that before the meeting he had discussed the situation with his brother and knew that David wanted a salary of #75,000 per annum.

When Mr Reilly earlier gave evidence to the industrial tribunal in Glasgow, which is hearing David Hay's unfair dismissal case, he said that a figure of #75,000 was not mentioned at the meeting with the accountant .

When Brian Hay was asked yesterday about the #75,000 figure he replied: ''I asked for #75,000. There is no doubt in my mind the figure was #75,000.''

Asked if Mr Reilly was correct or incorrect in saying ''he can't remember'' a figure of #75,000 being mentioned, Mr Hay replied: ''Incorrect''.

He added: ''I gave the basis of arriving at a figure of #75,000. My brother had #45,000 per annum as chief scout and the responsibilities of assistant general manager were greater and I believed the figure of #75,000 was not unreasonable.''

Asked if he was clear that he mentioned #75,000 to Mr Reilly, the witness added: ''I have no doubt in my mind I said that.''

Asked how he felt the meeting with Mr Reilly had gone, Mr Hay said: ''In my view there was basically a token level of politeness.''

Mr Hay said that it became obvious very quickly that the figure advanced by Mr Reilly of #50,000 was ''not negotiable'' and that he became upset when the finance director started to criticise his brother's performance both as chief scout and interim football boss at the club before the arrival of Jock Brown and Wim Jansen.

He said: ''I asked for details of the complaints and was told by Mr Reilly 'This is not a staff evaluation meeting'.

''I said I thought Davie already had the position as assistant general manager and I didn't want to get involved in a tit-for-tat discussion. I didn't consider it a very amicable or pleasant meeting. No-one had said, up to this point to Davie, that he wasn't doing the job as chief scout or that in his period of caretaker manager he didn't accept responsibility.''

Mr Hay then told of the Monday when his brother finally left Celtic Park last November and the meeting he had with Mr Brown.

He said: ''I was just sitting to the side as a witness and listening and watching what was taking place.

''I interrupted the meeting at one particular point when Jock said my brother had been verbally dismissed and this had taken place on the Thursday prior to this meeting.

''Jock said it was difficult passing documents to Davie as he would float about the premises.

''I said my brother doesn't float about anywhere. He walks in a proper manner.

''There was almost an inference that my brother was hiding. I certainly didn't consider the meeting amicable and I could tell from the expression on Davie's face he didn't find it amicable either.

''Jock also said 'David ran out of the office' at one point on a previous occasion. Davie responded 'I didn't run out of any office'.

''I said to Jock Brown: 'If my brother was dismissed on Thursday why was he asked by Wim Jansen, the chief coach, to go along to watch a Rangers game on the Saturday?'.''

Asked whether he agreed with Mr Brown's evidence to the tribunal that the meeting had been pleasant with pleasantries exchanged, Mr Hay replied: ''I would say quite categorically that was not my view of the meeting.

''From my own personal point of view I was greatly distressed how they had dealt with my brother after all the years he had been with the club.

''It was very dismissive. Mr Brown would just sit and smile as if the smile would cover all.''

The tribunal has finished hearing evidence and will issue its written judgement at a later date.