- (1.) This is an application filed under Article 226 of the Constitution of India for the issuance of a writ of certiorari seeking the quashing of the order passed by the Collector, Central Excise, Hyderabad, dated 5th July, 1973, by which the petitioner was required to pay a penalty of Rs. 1,00,000 under rule 173-Q of the Central Excise Rules, 1944.
(2.) The petitioner M/s. Hyderabad Allwyn Metal Works Limited is a company registered under the Companies Act carrying on among other things the business of manufacturing refrigerators. The company is under the management of the State Government which owns more than 50 per cent of the shares and it is a Government company.
(3.) There was a stock taking by the officers of the Central Excise Department in the petitioner's premises from 3rd December, 1969 to 23rd December, 1969 as a result of which it was alleged that the petitioner had not satisfactorily maintained the accounts of production, manufacture, storage, delivery or disposal of the goods and that the petitioner had also cleared some dutiable parts of the refrigerators manufactured by them without making of a gate pass and without debiting duty payable on the goods in the Personal Ledger Account contravening thus rules 9 (1) and 226 of the Central Excise Rules.;