ORDER :- This is a petition under Arts. 226 and 227 of the Constitution of India by Mohammad Irfan Khan for quashing the orders passed by the Superintendent, Central Excise, Moradabad, respondent No. 1, and the Deputy Collector, Central Excise, Allahabad, respondent No. 2, and for the grant of a writ of mandamus or any other consequential writ, order or direction which may be necessary in the circumstances of the case.

2. The petitioner is one of the three partners of the registered firm by the name of Messrs Ali Mohammad Khan alias Chhidda Khan which carries on the business of making tobacco products such as chewing and smoking tobacco from tobacco in raw form at Moradabad. The firm purchases tobacco in the form of tobacco leaf, tobacco stems, stalks and dust. On 13-4-1955, the firm received two consignments under Transport permits in Form II and numbered as 584517 and 584518, weighing 146 maunds in all, contained in 128 bags.

These bags of tobacco were despatched by Khan Mohammad of Laharpur in the district of Sitapur. The consignor described the contents of the bags as "crushed leaf (dana)". The bags were stocked in the godown of the petitioner. On 9-9-1955, Sri C. L. Sawhney, the

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