( 1 ) THIS appeal is directed against the judgment of our learned brother, Seshachalapati J. refusing to issue a writ of prohibition against the Assistant Collector of Central Excise, Nellore, to forbear him from proceeding further with his enquiry and adjudication, in pursuance of the notice dated 19-6-1958.

( 2 ) THE facts relating to this appeal are susceptible of simple and concise statement. The petitioner is a firm dealing in the purchase and sale, of several varieties of leaf tobacco with a warehouse in Timmasamudram, a village in Guntur District. The Additional Deputy Superintendent (Central Excise) called upon the appellant, by his notice dated 4-10-1957, for contravening rules 151 and 151 (c) read with rule 141 of the Central Excise Rules, to show cause why 6895 1bs of tobacco should not be confiscated and also why a penalty under rule 151 (c) should not be levied.

( 3 ) THE appellant sent his explanation and also requested that he might be given a personal hearing.

( 4 ) THE Assistant Collector, Central Excise by his order dated 30-12-1957, held that 6895 1bs. of I. A. C. Natu noti tobacco should be seized. He also levied a penalty of Rs. 100. 00. As regards