( 1 ) THE defendants are the appellants. O. S. No. 130 of 1980 on the file of the Subordinate Judge, Guntur was filed by the plaintiff seeking a declaration that the order in Revision of the 1st defendant dated 14-6-1978 confirming the levying of duty of Rs. 34,200. 00 is illegal and for refund of Rs. 1,750. 00 to the plaintiff being the penalties collected from the plaintiff. For the sake of convenience the parties will be referred to in this appeal as per their status in the suit.

( 2 ) THE plaint averments are set out as hereunder: The plaintiff is a company carrying on business in tobacco under a valid central excise licence obtained by the plaintiff. On 6-5-1972 one Ryot Grower Inturi Venkateswarlu of Suravarapalli near Chilakaluripet, Guntur District, sent 38 packages of tobacco scrap weighing 3,359 Kg. under cover of his T. P. 3 No. 307456 dated 5-5-1972 and a second consignment of 14 packages of tobacco V. F. C Leaf weighing 1,049 Kg. , was sent by one Gokanakonda Ramalingaswamy of Ramakur of Addanki Mandal, Prakasam District under his T. P. 3. No. 22775 dated 5-5-1972 to the plaintiffs warehouse at Guntur and both the consignments were received at about 7