Judgment

GROVER, J.: This is an appeal by special leave from a judgment of the Allahabad High Court dismissing a writ petition by which the appellant challenged the validity of a warrant issued by the Assistant Collector, Central Excise, Allahabad, authorising the Superintendent, Central Excise, Varanasi, to enter certain premises, search the same and seize the documents therefrom.

2. The appellant, which is a public limited company having its registered office at Calcutta, owns and runs a factory known as Sahu Chemicals and fertilizers at Varanasi where chemicals such as ammonia and soda ash are manufactured. In February 1962 excise duty was fixed on manufacture of ammonia for the purpose of fertilizers at Rs. 25/- per metric ton, the rate being Rs. 125/- per metric ton if it was used for other purposes. The notification by which the aforesaid duty was payable was later withdrawn by means of another notification dated March 1, 1964 and thereafter no excise duty was required to be paid on the manufacture of ammonia. For the period from May 1962 to the beginning of March 1964 the appellant had paid duty at the rate of Rs. 25/- per metric ton on the ground that ammonia had been utilise