JAGANMOHAN REDDY, J.

( 1 ) THIS appeal has been referred to a Bench by our learned brother Basi Reddy, J having regard to the general importance on certain questions arising in the case namely:- (1) Does the bar of limitation prescribed by sub-section

( 2 ) OF Sec. 40 of the Central Excises and Salt Act, 1944, apply to a suit of the nature out of which this appeal arises, viz. , a suit for a declaration that the order of the Collector, Central Excise, levying penalty and duty on certain tobacco is illegal? (2) If the said provision does apply, then which is the crucial order for purposes of limitation, the order of the Collector, or the order passed by the Government of India on revision? And

( 3 ) THE admissibility of the opinion of an expert without the expert being examined. (2) The appellant-plaintiff is a licensed tobacco trader in Guntur. He had entered into a contract on 1-6-1965 with a Japan Monopoly through the Tokyo Food Products Ltd. , for supply of 500 bales of tobacco from 1955 crop and 250 bales of 1954 crop both for CPL variety, IAC, without butts. As the said variety was not available in Guntur and Krishna Districts, he purchased from one G. Bhavani Prasad of Hyderaba