( 1. ) BY this petition under Article 226 of the Constitution, the petitioner challenges the order dated 15th Oct. 1975 passed by the Assistant Collector, Central Excise, Raipur, and the order dated 5th March, 1976 passed by the Appellate Collector, Central Excise, New Delhi.

( 2. ) THE petitioner is a partnership firm registered under the provisions of the Indian Partnership Act. The petitioner, amongst others carries on the business of repacking glucose in small packets. The petitioner purchases glucose from M/s. Anil Starch Products Ltd. and M/s. Maize Products, Ahrnedabad packed in bags. The petitioner repacks glucose in small cartons and tin containers with the label containing trade mark of Eagle Brand. The manufacturers namely, M/s. Anil Starch Products Ltd. and M/s. Maize Products, from whom the petitioner purchases glucose in bulk, pay excise duty under Tariff Item No. 1-E of Schedule 1 of the Central Excises and Salt Act, 1944, and put on every bag and bills the specific wording "not for Medical Use". The view taken by the Asstt. Collector and the Appellate Collector is that repacking of glucose done by the petitioner amounted to "manufacture" within the definiti