J.R. MUDHOLKAR, J.

(1) THIS is an appeal by special leave from the Order of the government of India, Ministry of Finance (Department of Revenue), rejecting the appellants application preferred under S. 36 of the central Excises and Salt Act, 1944 (1 of 1944).

(2) THE appellant is a public limited company and has been carrying on the business inter alia of manufacturing sugar from sugarcane since the year 1933 at its factory-situated at Hargaon in the State of Uttar Pradesh. In May, 1957 an Assistant Chemical Examiner inspected the factory and made a report to the government to the effect that the appellant had not, kept correct accounts of the amount of mixed juice which went into the production of sugar, as required by Rule 83 of the rules framed under the Act taken along with the Form R.G 6 (c) prescribed by the aforesaid rule. The report also stated that for the period between the commencement of the crushing season and 7/05/1957, 11,606 maunds of sugar have been short accounted for. On the basis of this report a show cause notice was issued to the appellant and after hearing its representative the Collector of central Excise, Allahabad, passed an order