( 1. ) BY this petition under article 226 of the Constitution the petitioner, Universal Cables Ltd. , calls into question 13 orders passed by the Collector, Central Excise, Nagpur on 10th/11th September, 1975, under Rule 173q of the Central Excise Rules, 1944, imposing penalty to the tune of nearly Rs. 2andfrac12; crores in respect of properzi rods removed by the petitioner from its properzi mill from 1st May, 1970 to 23rd May, 1971. The petitioner also prays for quashing of 15 show cause notices which were issued by the Assistant Collector before the said 13 orders were passed by the Collector.

( 2. ) THE petitioner is an existing Company within the meaning of the Companies Act, 1956. The petitioner carries on business of manufacturing and dealing in cables and conductors required for transmission of electricity. The petitioner has its cable factory at Satna. For the purpose of manufacturing cables and conductors, the petitioner requires aluminium wire rods commonly known as properzi rods as an essential raw-material. The petitioner has a properzi mill at Satna for converting aluminium ingots into properzi rods. The petitioner acquires aluminium ingot primarily from two l