JUDGMENT

G.C. Mathur, J. - The petitioner is a registered partnership firm which carries on the business of manufacture and supply of glass bottles and phials. The petitioner has been selling the goods manufactured by it at different rates to customers in different zones. With effect from March 1, 1961, excise duty under the Central Excises and Salt Act, 1941, was levied for the first time on glass and glass-wares. The duty levied on such articles was on ad valorem basis. On July 31, 1961, the Deputy Superintendent of Central Excise, Allahabad, sent a letter to the petitioner, a copy of which is annexed as Annexure 1' to the petition. By this letter the petitioner was requested to furnish a fresh price-list with a uniform price variety wise so that assessment of duty may be made on and from August 1, 1961, on the basis of the uniform list. It was also mentioned in this letter that in the event of the petitioner failing to supply such a list the assessments from August 1, 1961, will be made on the basis of the highest of the various prices declared in the petitioner's price list. In effect, this letter directed the petitioner to sell its glass-ware at a uniform price to all its custo