S.B.Sinha, J.

1. This writ application is directed against the demand dated 28-1-1975 as contained in Annexure 1 to the writ petition made by the Assistant Collector, Central Excise, Gaya (respondent No. 3) and the letters, dated 3-12-1979 and 2-7-1982 issued by the respondent No. 5 and respondent No. 3 as contained in Annexures 4 and 6 respectively to this writ application and further for an appropriate writ directing the respondents to forbear from raising the demand of Rs. 17,585.97 paise against the petitioner in respect of the purported arrears of Central Excise duty allegedly due on account of M/s. Gaya Textiles Private Limited. The petitioner is a unit of National Textiles Corporation.

2. The aforementioned M/s.;Gaya Textiles Private Limited, a company incorporated under the Indian Companies Act, 1956 was having its textiles mills at Gaya and was engaged in the manufacturing of cotton fabrics of different varieties. Subsequently the mill was given on lease to M/s. Gaya Cotton and Jute Mills who started running the same. It is admitted that cotton textiles and cotton fabrics are excisable goods within the meaning of the provisions of Central Excises and Salt Act, 1944