Judgement

SIKRI, J.: These appeals, by special leave, are directed against the judgment of the High Court of Kerala allowing two petitions filed by the respondent, M/s. A. S. Bava, under Art. 226 of the Constitution. The High Court, by this judgment, quashed two orders, dated February 4, 1964, and directed the Collector of Customs and Central Excise, Cochin, to hear the appeals preferred by M/s. A. S. Bava.

2. The relevant facts are as follows: M/s. A. S. Bava, hereinafter referred to as the petitioner, is a firm of dealers in Tobacco. By two orders of adjudication, dated March 31, 1963, the Assistant Collector of Customs demanded the payment of duty under R. 40 of the Central Excise and Salt Rules, 1944. The petitioner filed appeals against these orders on or about July 4, 1963. to the Collector of Customs and Central Excise. The petitioner made a representation on October 3, 1963, requesting that it may not be required to deposit the duty demanded pending appeal. The Collector, by letter, dated January 9, 1964, rejected the representation and requested the petitioner to deposit the duty within 15 days of the receipt of the letter. On the petitioner failing to deposit the amount, th