( 1 ) THIS is a Letters Patent appeal from an order, of Naik J. dismissing an application filed by the appellant under Articles 226 and 227 of the Constitution of India challenging the validity of a demand made on him under Rule 9 (2) of the Central Excise Rules for payment of Rs. 1437/15/- as excise duty on about 20 tins of vegetable non-essential oils said to have been cleared by the appellant in the month of March 1956.

( 2 ) THE excise duty was imposed on 2-5-1956 by the Inspector, Central Excise, in charge of Oil Mills at Raipur under the Central Excise and Salt Act, 1944, and the Rules made thereunder. It seems that after the levy of the duty when the appellant protested against it he was advised by the Assistant Collector, Central Excise, Jabalpur, to pay up the amount and appeal to the Collector, Central Excise, Nagpur. Thereafter when the appellant preferred an appeal he was again asked to pay the amount of the duty and informed that his appeal would be considered only after the payment of the amount. The appellant says that he made a 'representation' to the Central Government against the imposition of the duty. On this representation the Government of India i