The petitioner is a public limited company with its registered office situated in Bombay. Under a technical collaboration agreement with Messrs Witco Chemicals Corporation, U.S.A., the petitioner is engaged in the manufacture of petro-chemical products at its factory at Manali, Madras. The products of surphonates manufactured by the petitioner are excisable goods and they fall under Tariff Item No. 15-AA of the First Schedule to the Central Excises and Salt Act 1 of 1944 (hereinafter referred to as the Act). According to the petitioner, there is not much demand for sulphonates at Madras, though the petitioner has a wholesale price at factory gate and there are instances of sales at wholesale rates at the factory gates at Manali. On the other hand, the petitioner's products are in great demand at Bombay where about 80 per cent of the total production of the products are sold. Messrs Sikri and Grover are the main buyers for sale of the products of the petitioner, at Bombay. Sikri and Grover, who have selling branches at Bombay, Calcutta, New Delhi and Madras, sell the petitioner's products to dealers, manufacturers and public sector undertakings. There is no discriminatio