MUNSHILAL BUDHSEN Vs. COLLECTOR OF CENTRAL EXCISE, ALLAHABAD

JUDGEMENT

(1.) This petition under Article 226 of the constitution arises out of the following circumstances :-

(2.) The petitioner, therefore, challenges the order of the Excise authorities demanding excise duty from it and also the order passed by the Collector, Central Excise, dismissing its appeal. It is also prayed that the Collector, Central Excise, be ordered to decide the appeal on merits.

(3.) A counter affidavit has been filed by one Shri P. S. Anand, Superintendent, Central Excise, Farrukhabad. The petitioner has filed a rejoinder.