SARDAR ALI KHAN, J.

( 1 ) MESSRS Mopeds India Limited, Renigunta Road, Tirupathi Who are the manufacturers of two-wheeler popularly known as Mopeds, is the petitioner herein. The writ has been filed for the issue of a Writ of Certiorari, to quash the order in C. NO. V/34/17/449/75-B3 in order No. 385/79 dated 25-9-1979 and the consequential demand in D. 2 No. 052609 dated 23-10-1979 for sum of Rs. 6,96,177. 09 p. towards the differential duty payable by the petitioner company and for a declaration that the approval accorded to excisable goods cleared under Tariff Item No. 34, 34-A and 68 on the price lists submitted on and after 26-5-1979 on which the respondent loaded the commission unilaterally is illegal and ultra virus the authority of the respondent. It is further claimed that the respondent may be directed to redetermine the assessable value of the price lists submitted by the petitioner as also the earlier approved price lists commencing from 1-10-1975 on the basis of the manufacturing costs and manufacturing profit of the petitioner company and also to grant consequential relief of refund of duty that may accure to the petitioner company.

( 2 ) THE Mopeds India Limited manu

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