HICKS, Circuit Judge.
Appellant (herein called Sobel) is a manufacturer and jobber of paper board products. By Sec. 1347.406, paragraphs (a) and (b) of Maximum Price Regulation 187, effective July 30, 1942, Sobel was required within twenty-one days after July 29, 1942, to file a pricing formula based upon its costs during the period October 1-31, 1941, and to preserve its records for that period. Again, on November 1, 1943, by Sec. 6(a) and (b) of Revised Maximum...
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