( 1 ) BY this petition under Article 226 of the Constitution the petitioner M/s Jaswant Sugar Mills limited, Meerut, through its Receiver, prays for the quashing of the orders dated 3-9-76, 9-2-1977 and 30-9-80/25-11-80 passed by respondents 3, 2 and 1 respectively and further for the issue of a writ, order or direction in the nature of mandamus restraining the respondent from taking any coercive or penal measures for realizing excise duties from the petitioners to the extent of Rs. 2,73,736. 94. There is a prayer for the writ of mandamus directing the respondents to allow the petitioner to make an entry of credit for the aforesaid amount in its personal ledger account. The petitioner is a public limited company and owns and operates a sugar factory at bagpat Road, Meerut. The Central Government by its order dated 15th June, 1972, in exercise of powers conferred by Section 3 of the Essential Commodities Act, promulgated Levy Sugar supply (Control) Order, 1972, and for the sugar produced during the crushing season 1971-72 fixed the price of the levy Sugar for the petitioners factory at Rs. 134. 40 per quintal. The petitioner alongwith a large number of other sugar