- (1.) In this writ petition, Mr. M. I. Joseph, learned counsel for the petitioner, challenges two orders viz., Exts. P3 and P. 4.
(2.) Ext. P3 is an order dated 14-4-1960, passed by the Assistant Collector of Central Excise, Kozhikoda Division, Kozhikode, holding the petitioner guilty of offences under Rules 9 and 52A of the Central Excise Rules 1944, and imposing a penalty of Rs. 200 on him under Rule 9(2) of the said Rules.
(3.) Ext. P3 is also to the effect that 4342 1/4 Ibs. of cocoanut oil and sediment in 142 tins, seized in the case under Rule 9(2) of the Central Excise Rules, has been confiscated to Government. There is a further direction in Ext. P3 that the petitioner is at liberty to redeem the oil on payment of a fine of Rs. 1500/-.;