samples. They will pay the cost of samples collected by them and obtain cash memo for the same.” Consideration and Conclusion 9. As we have referred to earlier, the appellant(s) have placed strong reliance on the judgment of this Court in R.M. Service Centre (supra). The relevant extracts are as under:- “14. The first issue required to be examined is whether the appellants were required to follow the procedure under the Control Order read with Section 100 of the Code. The Control Order has been issued under Section 3 of the Act. Such Act has been enacted for control of the production, supply and distribution and trade and commerce, of certain commodities. In respect of high speed diesel and motor spirit, the Control Order is issued for regulation of supply and distribution and prevention of the malpractices. Section 6-A of the Act provides for confiscation of the essential commodity whereas, Section 7 of the Act makes any person who contravenes any order made under Section 3 liable