Judgment

KAPUR, J. : The petitioner was a wholesale and retail dealer in tobacco at Banaras and also owned a private bonded warehouse for tobacco and held licences for the same. In this petition he challenges the legality of certain orders passed by the Collector of Excise, Allahabad, which on appeal were confirmed and revisions against those orders were dismissed by the Central Government. The petitioner s warehouse was checked by Inspector Das who on finding some irregularity sealed the warehouse on December 8, 1953, and subsequently took possession of all the registers and stock cards. On December 22, 1953, 111/2 bags of kandi i.e. "stems of tobacco", which were found in the petitioner s warehouse, were removed from the warehouse by the Inspector and stored in some other place. Against those orders the petitioner made certain representations to the Collector and some correspondence passed. On June 15, 1954, the Collector, Central Excise, issued a notice to the petitioner to show cause why a penalty should not be imposed on him for the contravention of Rules 151(c) and 226 of the Central Excise Rules, 1944 and why the bags of kandi should not be confiscated. The petitioner showed