V. K. MEHROTRA, J.

( 1 ) THE summons dated September 4, 1984 issued in exercise of powers under Section 14 of the central Excises and Salt Act, 1944 (briefly, the Act) served upon the petitioner M/s Hindustan safety Glass Works Limited, Bamrauli, Allahabad (hereinafter, the Glass Works) brought them to this Court again through the present petition under Article 226 of the Constitution assailing it as without jurisdiction and seeking, inter alia a writ in the nature of mandamus commanding the assistant Collector (Central Excise), Allahabad to approve the price list No. 12/84/ (G) of April 13, 1984 submitted by the Glass Works under the provisions of Section 4 (1) (a) of the Act. The petition was heard by us at some length on the prayer jointly made by Sri S. P. Gupta appearing for the Glass Works and Sri R. S. Dhawan representing the Assistant Collector. They requested us to dispose of the matter finally at the admission stage itself and this is why we are proceeding to do so. BACKGROUND

( 2 ) THE Glass Works has a factory at Bamrauli in the district of Allahabad wherein it manufactures articles like wind screens, door screens, back screens, etc. , for motor vehicles and also mirrors