JUDGMENT - K.K. Desai, J.

1. In this petition under Article 226 of the Constitution, the 1st petitioner Company and the 2nd petitioner, who is the Director of the 1st petitioner Company, have challenged the legality of five notices of demand (for recovering excise duty) respectively dated June 17, 1964, June 26/29, 1964, June 30, July 1, 1964, July 23/24, 1964, and August 18, 1964, as also an order of detention dated June 17, 1964.

2. The case of the petitioner is that the 1st petitioner Company carries on business of manufacturing cloth. On March 18, 1963, the officers of the Central Excise Department seized from the office premises of the petitioner Company books of account, documents, vouchers and other papers. This seizure of documents was challenged in a writ petition filed on April 8, 1963, being Misce. Petn. No. 127 of 1963 (Bom). The officers of Central Excise had also raided premises of different trading firms mentioned in paragraph 3 of the petition between March and May 1963 and seized articles and things. In connection with this seizure, petition challenging the seizures were filed in this Court. By a show cause notice dated March 5/6, 1964, the 1st petitioner Company was

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