( 1 ) PETITIONER Triveni Sheet Glass Works Limited, manufactures glass sheets which are chargeable to excise duty under the Central Excises and Salt Act at a rate depending on their value and is in this regard governed by the procedure laid down in Chapter VII (Rule 173-A to Rule 173 RM) of the Central Excise Rules. It went into production of glass sheets on 3rd January, 1976 and on the same day it as required by Rule 173c, submitted its price list which was to remain operative till 16th January, 1976 before the proper officer for his approval. During this period the petitioner claims to have cleared five consignments of glass sheets in unwrapped condition. A dispute regarding inclusion of packing charges in the assessable value of the goods of such consignment is still pending before the Assistant Collector, Central Excise.

( 2 ) THEREAFTER the petitioner submitted, from time to time, a number of price lists up to 19th April, 1977 for approval of the proper officer. A perusal of the allegations made in paragraph 20 read alongwith copies of the orders Annexures 1 and 2 to the writ petition as also Annexure 7 to the writ petition shows that three of the price lists, n