STATE Vs. T V SHANMUGAM

JUDGEMENT

(1.) THIS appeal has been preferred by the Assistant Collector of Central Excise, Vellore, against the order of acquittal of the Respondents, by the Sub-Magistrate, Gudiyatham.

(2.) THE first respondent is the father and the second Respondent is the son. THE first Respondent is the Proprietor of Messrs. Shanmugam Match Works, Gudiyatham and is running the Match Factory at Palmaneer Road Pichanoor, Gudiyatham with a valid licence issued by the Central Excise Department. THE second Respondent is the authorised Agent of the said Shanmugam Match Factory. THE first respondent has been allowed by the Department to use approved trade label "THE Golden Eagle" on the matches manufactured at Messers Shanmugam Match Factory. THE matches manufactured at his premises can be removed outside the factory premises only under a gate pass after debiting the duty payable to the Central Government in the prescribed register and accounts maintained at the factory. THE bundles also should be serially numbered and deposited in the store room of the factory before they are removed out of the premises on gate passes.

(3.) P.Ws. 2 and 3 who were examined for the purpose of speaking about the seizure and the alleged statement given by the second respondent turned hostile.