K.C.Agarwal, J. - (1.) This petition under Article 226 of the Constitution has been filed by M/s Behari Lal Omar Rolling Mills, Mirzapur, challenging the orders of the Assistant Collector, Central Excise, Appellate Collector, and the Union of India, dated 24-6-71, 27-9-74 and 16-1-76 respectively.
(2.) The petitioner is a Rolling Mills which is engaged in rolling the billets into circles and sheets under a licence granted by the Government of India under Section 6 of the Central Excises and Salt Act, 1944. Copper and copper alloy circles are excisable goods on which excise is payable under Section 3 of the aforesaid Act at the rates mentioned in Item No. 26-A of the First Schedule of the Act. Excisable goods which are covered by Item No. 26-A of the First Schedule are governed by Chapter VII-A of the Central Excise Rules 1944. This Chapter deals with removal of excisable goods on determination of duty by producers, manufacturers or private warehouse licensees.
(3.) Rule 173-G lays down the procedure which is to be followed by every assessee. Sub-rule (4) of Rule 173-G, with which we are concerned in the present case, reads us under :"( 4) (a) Every assessee shall maintain such accounts, as the Collector may from time to time require of the production, manufacture, storage, delivery or disposal of the goods including the materials received for or consumed in the manufacture of excisable or other goods, the goods and materials in stock with him and duty determined and paid by him. (b) Unless specially exempted by the Collector by order in writing, all books of" accounts maintained under Clause (a) shall be sent by him, before these are brought into use, for authentication by the proper officer in such manner and at such time as the Collector may direct.";