Uday Sinha, J.

1. The Tata Iron and Steel Company Limited (hereinafter called "the Tisco"), the petitioner in this application under Articles 226 and 227 of the Constitution has moved this Court for quashing the order of the Collector of Central Excise, Patna, dated 24.9.1982 (Annexure-2) and Annexure-3 dated 29.1.1983. By Annexure-2 the Collector adjudicated that the petitioner was liable to pay excise duty amounting to Rs. 39,97,718.14 as differential duty under Tariff Item 26AA(ia) and Rs. 1,56,81,092.25 as duty under Tariff Item 68.

2. When the case was called on for hearing, we suggested to the learned counsel for the petitioner, if he would choose to exhaust his internal remedy under the Central Excises and Salt Act, 1944 rather than press the present application under Article 226 of the Constitution. He chose to press the present application and not to waste time before the appellate excise authorities. Rule having been issued, we cannot refuse to adjudicate the matter on the ground of availability of alternative remedy. We have, therefore, heard this matter and now proceed to judgment.

3. The petitioner manufactures wheels, tyres and axles of railways. The buyers of