With the discovery of Hubble Red Shift in the cosmological Universe, the question of Big Bang explosion has become inevitable and to explain this point of singularity thereon. Dissolution and manifestation of the universe happen to occur periodically. In this paper,analysis has been undertaken on the basis of scientific development on well accepted cosmological model, different scientific concepts and on one Vedic/Tantric scriptural remark. According to Vedic/Tantric scriptural remark, at the time of dissolution of the universe it remains in the form of gram. Different scientific tools like Electron Microscopy, X-rays powder diffraction method. Raman & UV spectroscopy have been applied in analyzing the two parts of gram and finally to find out what do they correspond to cosmological analysis of Big Bang singularity. Main mechanisms in action in dissolution and manifestation have also been pointed out.
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