( 1 ) BY this petition under Article 226 of the Constitution the petitioner challenges the validity of order No. 13/66 of 1978 dated 26th December, 1978 passed by the Government of India under section 36 of the Central Excises and Salt Act, 1944 rejecting the revision application of the petitioner filed against the order of the Appellate Collector, Central Excise, New Delhi, dated 30th January, 1976 in Appeal No. 69-C. E. / 76 whereby the Appellate Collector, Central Excise, upheld the order dated 13th August, 1975 passed by the Superintendent, Central Excise, allahabad, holding that plastic torches manufactured by the petitioner were liable for the levy of excise duty under Tariff Item No. 68 of the Central Excise Tariff and not under Tariff Item No. 1 5a (2) of the same Tariff.

( 2 ) THE petitioner manufactures flashlights, main bodies of which are made of brass, aluminium and plastic. Such flashlights are known as brass, aluminium and plastic torches respectively. For manufacturing plastic torches the petitioner has been granted industrial licence dated 22-5-1974 under the Industries (Development and Regulation) Act, 1951, Item No. 12 (1) of the First schedule of