Ramaswami, J.

1. In this case the petitioner is an incorporated company called the Bihar Cotton Mills Ltd. with its registered office at Phulwari Sharif. The petitioner manufactures textile goods of medium quality including "dhoties" under a licence granted by the Collector of Central Excise and bearing Tex Mark No. 401.

2. On 26-40-1953, the President promulgated Ordinance No. 6 of 1953, otherwise known as Dhoties (Additional Excise Duty) Ordinance of 1953 which provided for levy and collection of Additional excise duty on dhoties packed by mills in excess of the quota fixed for the purpose. On 28-11-1953, the Inspector of Central Excise issued a notice calling upon the petitioner to pay a sum of Rs. 52,395/6/-, which was the additional excise duty levied under the Ordinance. An appeal was taken by the petitioner to the Superintendent of Excise against the order of the Inspector of Excise. The appeal was dismissed by the Superintendent of Excise who considered that the notice issued against the petitioner was a valid notice. The petitioner preferred an appeal to the Collector of Excise, and on 6-4-1954, the Collector of Excise allowed the appeal and set aside the notice is